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

                                  8895

                          I N  A S S E M B L Y

                            February 27, 2014
                               ___________

Introduced by M. of A. BRINDISI -- read once and referred to the Commit-
  tee on Ways and Means

AN  ACT to amend the state finance law, in relation to the Oneida Indian
  Nation real property tax depository fund and to amend chapter  521  of
  the  laws of 2005, amending the state finance law relating to creating
  the Oneida  Indian  Nation  real  property  tax  depository  fund,  in
  relation to the effectiveness thereof

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

  Section 1. Section 99-n of the state finance law, as amended by  chap-
ter 71 of the laws of 2012, is amended to read as follows:
  S99-n.  Oneida  Indian Nation real property tax depository fund. There
is hereby established in the sole custody of the comptroller  a  special
fund  to be known as the "Oneida Indian Nation real property tax deposi-
tory fund". Such fund shall consist of real  property  tax  payments  on
Oneida  Indian  Nation  taxable  property  until such time as the Oneida
county treasurer certifies to the state comptroller that no unpaid taxes
remain due on the lands of the Oneida Indian Nation of  New  York  which
have  been  subjected to taxation, or until June thirtieth, two thousand
[fourteen] SIXTEEN, whichever comes first.  Upon  such  occurrence,  the
funds  shall  be  released to the county treasurer, who shall distribute
them to the affected municipal corporations in  a  manner  that  to  the
extent  possible  replicates  the  distribution of such taxes that would
have occurred if the final resolution were in  effect  during  such  tax
years, unless otherwise directed by court order.
  S  2. Section 2 of chapter 521 of the laws of 2005, amending the state
finance law relating to creating the Oneida Indian Nation real  property
tax  depository  fund,  as amended by chapter 71 of the laws of 2012, is
amended to read as follows:
  S 2. Notwithstanding any provision of law, resolution, rule  or  regu-
lation  to the contrary, when determining real property tax rates, state
equalization rates, state aid to education, school district pupil wealth
ratio, school district actual valuation and local tax distribution with-
in the county of Oneida, including the distribution of sales and compen-

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

                                                           LBD14040-01-4

A. 8895                             2

sating use taxes pursuant to sections 1262 and 1262-g of  the  tax  law,
and  when  determining the amount of unpaid real property taxes, omitted
taxes and/or special ad valorem or special assessment  district  charges
which  must  be  guaranteed  to  any  town, village, special district or
school district therein, the assessed value of the real  property  owned
by the Oneida Indian Nation or any affiliate of the Nation thereof after
taxable  status date 2004 for the 2004 assessment roll, and any property
acquired by the Oneida Indian Nation after taxable status date 2005  for
the  2005  assessment  roll,  shall  be  disregarded. Such school, town,
village, and special ad valorem or special  assessment  district  unpaid
real  property  taxes, omitted taxes and/or special district charges not
guaranteed by Oneida county will be exempt from  county  delinquent  tax
reserve  calculations  since they are not guaranteed to, but deferred at
the local level, and due to the local jurisdiction from the tax  deposi-
tory  fund  held by the state comptroller, if collected.  Such disregard
shall continue until such time as the Oneida county treasurer  certifies
to the state comptroller that no unpaid taxes remain due on the lands of
the  Oneida Indian Nation of New York which have been subjected to taxa-
tion, or until June 30, [2014]  2016,  whichever  comes  first.  Nothing
contained  in  this act shall be construed as exempting the lands of the
Oneida Indian Nation of New York  from  real  property  taxation  or  as
relieving  the Oneida Indian Nation of New York of its obligation to pay
such taxes, provided however that such tax payments, upon collection  by
the collecting officer, shall be placed in the Oneida Indian Nation real
property tax depository fund established pursuant to section 99-n of the
state  finance  law  pending  final  resolution  of the uncertainty, and
provided further that except as  otherwise  provided  in  this  section,
nothing  contained  in this section shall be construed as overriding the
generally applicable provisions of law relating to  the  enforcement  of
the collection of real property taxes in the county of Oneida, including
those relating to the imposition of interest and penalties, the prepara-
tion  of  returns  of unpaid taxes, the relevy of unpaid school district
taxes, and the enforcement of the collection of unpaid taxes.   Further-
more, nothing contained in this section shall prohibit the Oneida county
board  of legislators from adopting an interim plan for the distribution
of  sales  and  compensating  use  tax  proceeds,  consistent  with  the
provisions  of  this  act,  notwithstanding  any provision of law, local
resolution or agreement to the contrary.
  S 3. Section 4 of chapter 521 of the laws of 2005, amending the  state
finance  law relating to creating the Oneida Indian Nation real property
tax depository fund, as amended by chapter 71 of the laws  of  2012,  is
amended to read as follows:
  S  4. This act shall take effect immediately and shall expire June 30,
[2014] 2016 when upon such date the provisions  of  this  act  shall  be
deemed repealed.
  S  4.  This act shall take effect immediately; provided, however, that
the amendments to section 99-n of the state finance law, made by section
one of this act and the amendments to section 2 of chapter  521  of  the
laws  of  2005,  amending the state finance law relating to creating the
Oneida Indian Nation real property tax depository fund, made by  section
two  of  this  act,  shall  not affect the repeal of such provisions and
shall be deemed repealed therewith.