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

                                  5678

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              March 5, 2013
                               ___________

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

AN  ACT  to  authorize  St.  Peter and Paul Ukrainian Catholic Church to
  apply for exemption from real property taxes pursuant to section 420-a
  of the real property tax law

  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 St. Peter and Paul Ukrainian  Catholic  Church
an  application  for  exemption  from  real  property  taxes pursuant to
section 420-a of the real property tax law for the 2010 assessment roll,
and the assessor of the village of Spring Valley, county of Rockland, is
hereby authorized to accept from St. Peter and Paul  Ukrainian  Catholic
Church an application for exemption from real property taxes pursuant to
section 420-a of the real property tax law for the 2011 village tax roll
for  the  parcel  owned  by  such  not-for-profit which is located at 39
Collins Ave, Spring Valley, county of Rockland, otherwise known as Rock-
land county tax map, section 57.29, block 1, lot 49.  If  accepted,  the
application  shall  be  reviewed as if it had been received on or before
the taxable status date established for such rolls.
  If satisfied that such not-for-profit organization would otherwise  be
entitled  to  such  exemption  if  such  not-for-profit organization had
acquired the property and filed an  application  for  exemption  by  the
appropriate taxable status date, the assessor, upon approval by the town
board  or  village board, whichever is appropriate, may make appropriate
corrections to the subject roll. If such exemption is granted  and  such
organization,  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.
                                                           LBD08937-02-3