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.

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S810-2011 Actions

• Jan 4, 2012: REFERRED TO LOCAL GOVERNMENT
• Jan 5, 2011: REFERRED TO LOCAL GOVERNMENT

S810-2011 Memo

BILL NUMBER:S810

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.

S810-2011 Text

                      S T A T E   O F   N E W   Y O R K
  ________________________________________________________________________

      S. 810                                                    A. 523

                         2011-2012 Regular Sessions

                        SENATE - ASSEMBLY

                                 (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.