S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10586
 
                           I N  A S S E M B L Y
 
                               June 4, 2020
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Mikulin) --
   read once and referred to the Committee on Real Property Taxation
 
 AN ACT in relation to authorizing the Nassau county assessor  to  accept
   an application from NGIP, Inc. for a real property tax exemption
 
   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 Nassau county assessor hereby authorized to accept from NGIP Inc., a
 not-for-profit corporation and a subsidiary of New Ground,  an  applica-
 tion for exemption from real property taxes pursuant to section 420-a of
 the real property tax law with respect to the 2017-2018 school taxes and
 the  2018  general tax roll, for the parcel owned by such not-for-profit
 corporation which is located at 4108 Hicksville Road, Oyster Bay, County
 of Nassau, otherwise known as Nassau County tax map district section 52,
 block 320, lot 2. If accepted, the application shall be reviewed  as  if
 it  had  been  received on or before the taxable status date established
 for such assessment rolls.
   If satisfied that such organization would  otherwise  be  entitled  to
 such  exemption  if  such  organization  had  filed  an  application for
 exemption by the appropriate taxable status  date,  the  assessor,  upon
 approval   by  the  Nassau  county  legislature,  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.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16421-07-0