Provides that real property assessment challenges shall be served upon a fire district by serving the chair of the board of fire commissioners of the fire district.
TITLE OF BILL: An act to amend the real property tax law, in relation to service of petition in a challenge to a real property assessment upon a fire district
PURPOSE: To provide actual notice to the Board of Fire Commissioner of a pending challenge to a real property assessment within the fire district.
SUMMARY OF PROVISIONS: Amends subdivision 3 of Section 708 of the Real Property Tax Law to include the Board of Fire Commissioners among the municipal governmental entities which receive actual notice of challenges to real property assessments.
JUSTIFICATION: This legislation would provide for actual notice to the Board of Fire commissioners of challengers to the assessments of real property located within the fire district. Fire Districts are municipal corporations whose budgets are in part controlled by the taxable valuation of the real property located within the fire district. Periodically, the assessment of said real property is challenged by the owner of said property by the filing of a petition for tax. certiorari action. Presently, notice of said action is received only by the assessors office of the town or city in which the property is located and the superintendent of schools.
LEGISLATIVE HISTORY: S.3767, S.3818; S.1857, 2007-08; S.1359, 2005-06; S.558-A, 2003-04; S.6672, 2001-02.
FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: This act shall take effect on the first of January next succeeding the date on which it shall have become a law.
STATE OF NEW YORK ________________________________________________________________________ S. 810 A. 523 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 5, 2011 ___________IN SENATE -- Introduced by Sens. LAVALLE, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government IN ASSEMBLY -- Introduced by M. of A. MAGEE -- read once and referred to the Committee on Real Property Taxation AN ACT to amend the real property tax law, in relation to service of petition in a challenge to a real property assessment upon a fire district THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 3 of section 708 of the real property tax law, as amended by chapter 503 of the laws of 1996, is amended to read as follows: 3. Except in a city in which there is a city school district governed by the provisions of article fifty-two of the education law, or in a special assessing unit as defined in article eighteen of this chapter which is not a city or in a county governed by chapter three hundred eleven of the laws of nineteen hundred twenty, as amended by chapter one hundred thirty of the laws of nineteen hundred thirty-five, one copy of the petition and notice shall be mailed within ten days from the date of service thereof as above provided to the superintendent of schools of any school district within which any part of the real property on which the assessment to be reviewed is located and, in all instances, to the treasurer of any county in which any part of the real property is located, TO THE CHAIR OF THE BOARD OF FIRE COMMISSIONERS OF ANY FIRE DISTRICT IN WHICH ANY PART OF THE REAL PROPERTY IS LOCATED, and to the clerk of a village which has enacted a local law as provided in subdivi- sion three of section fourteen hundred two of this chapter if the assessment to be reviewed is on a parcel located within such village.EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD03561-01-1 S. 810 2 A. 523
Neither the school district nor any such county
[or], village OR BOARD OF FIRE COMMISSIONERS shall thereby be deemed to have been made a party to the proceeding. Proof of mailing one copy of the petition and notice to the superintendent of schools, the treasurer of the county and the clerk of the village which has enacted a local law as provided above shall be filed with the court within ten days of the mailing. Failure to comply with the provisions of this section shall result in the dismissal of the petition, unless excused for good cause shown. S 2. This act shall take effect on the first of January next succeed- ing the date on which it shall have become a law.