Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 02, 2012 |
referred to local government |
Senate Bill S7250
2011-2012 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Local Government Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2011-S7250 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A3377
- Current Committee:
- Senate Local Government
- Law Section:
- Real Property Tax Law
- Laws Affected:
- Amd ยง726, RPT L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A1656
2013-2014: S2003, A5310
2011-S7250 (ACTIVE) - Sponsor Memo
BILL NUMBER:S7250 TITLE OF BILL: An act to amend the real property tax law, in relation to school districts which levy taxes on behalf of a school district and public library PURPOSE OR GENERAL IDEA OF BILL: To assign appropriate responsibility for court ordered refunds of school district public library taxes. SUMMARY OF SPECIFIC PROVISIONS: Section one amends Real Property Tax Law section 726(1) (c) to authorize school districts which levy taxes on behalf of school district public libraries to charge back to such public library the portion of any court ordered refund attributable to library purposes. Section two is the effective date. JUSTIFICATION: Existing law is silent on whether a school district may charge back court ordered refunds. opinions of the State Comptroller (95-15, 79-103, 75-1210) have consistently held that school districts are lacking in the necessary statutory authority. This legislation corrects an apparent oversight in Real Property Tax Law. It was never the intent of the Legislature to prohibit school districts which levy taxes on behalf of a school district public library from apportioning
2011-S7250 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7250 I N S E N A T E May 2, 2012 ___________ Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to school districts which levy taxes on behalf of a school district and public library THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph (c) of subdivision 1 of section 726 of the real property tax law, as amended by chapter 714 of the laws of 1982, is amended to read as follows: (c) Any final order in a proceeding under article seven of this chap- ter, which orders or directs the correction or striking of an assessment appearing on that portion of a city, town or county assessment roll applicable to a school district, shall be binding on such school district. Any amount of taxes of such school district at any time collected upon such assessment in excess of the amount which would have been paid had such assessment been made as determined by such order, shall be refunded by the school authorities of such school district, together with interest thereon computed as provided in subdivision two of this section. A SCHOOL DISTRICT WHICH LEVIES TAXES ON BEHALF OF A SCHOOL DISTRICT PUBLIC LIBRARY MAY CHARGE BACK TO SUCH PUBLIC LIBRARY THE PORTION OF SUCH REFUND ATTRIBUTABLE TO LIBRARY PURPOSES. Such refund shall be made in accordance with the procedure set forth in this section, provided, however, that application for such refund shall be made, by the petitioner or other person paying such tax, within three years after the entry of the final order ordering or adjudging or deter- mining such assessment to have been excessive, unequal or unlawful, or that real property was misclassified. The time of the pendency of any appeal in any such proceeding or from any such order shall not be deemed part of such three years. 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. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02752-01-1
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