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

                                  8748

                          I N  A S S E M B L Y

                            February 12, 2014
                               ___________

Introduced by M. of A. JAFFEE -- read once and referred to the Committee
  on Real Property Taxation

AN  ACT  in  relation  to  authorizing  Stanley  DeRonde or his heirs to
  receive a real property tax exemption for special district charges for
  plot land that contains a family cemetery

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Notwithstanding any other provision of law to the contrary,
the  assessor  of  the  town  of  Ramapo,  county of Rockland, is hereby
authorized to accept from Stanley DeRonde or his  heirs  an  application
for  exemption from special district taxes for the 2009 assessment roll,
for the parcel owned by such person or heirs  which  is  located  at  23
Tioken Road, Spring Valley, county of Rockland, otherwise known as Rock-
land  county  tax  map, section 50.10, block 2, lot 72. If accepted, the
application shall be reviewed as if it had been received  on  or  before
the  taxable  status  date  established  for such roll. Such parcel is a
family-owned cemetery which was charged special district charges through
a clerical error.
  The assessor, upon approval by the Ramapo town board, may make  appro-
priate  correction to the subject roll. If such exemption is granted and
such person or heirs, therefore, shall have paid any tax with respect to
the subject roll, the applicable governing body or tax  department  may,
in  its  sole discretion, provide for the refund of those taxes paid and
cancel those taxes,  fines,  penalties,  liens,  or  interest  remaining
unpaid.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD13315-02-4