S T A T E   O F   N E W   Y O R K
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                                  8336

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              May 15, 2009
                               ___________

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

AN ACT to authorize the Holy Cross Roman Catholic Church to retroactive-
  ly apply for a real property tax exemption for certain property in the
  town of Smithtown, county of Suffolk

  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 Smithtown is hereby authorized to accept
from the Holy Cross Roman Catholic  Church  an  application  or  renewal
application  for  exemption from real property taxes pursuant to section
420-a of the real property tax law for the 2005-2006  assessment  rolls,
for  the  parcel owned by such not-for-profit church which is located at
85 Nichols Road, village of Nesconset in the town of  Smithtown,  county
of Suffolk, otherwise known as Suffolk county tax map school district 8,
section  169,  block  001,  lots 009.001 and 009.002.   If accepted, the
application or renewal 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 filed
an  application  or renewal application for exemption by the appropriate
taxable status date, the assessor, upon approval by the  Smithtown  town
board,  may  make  appropriate  correction to the subject rolls. If such
exemption is granted and such organization, therefore, shall  have  paid
any tax with respect to the subject rolls, 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.
                                                           LBD02731-01-9