S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6333
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 6, 2019
                                ___________
 
 Introduced by M. of A. STIRPE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT to amend the real property tax law, in relation to providing for
   a charge-back of refunds of taxes  levied  by  a  school  district  to
   municipal public libraries and special district public libraries

   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 546 of the laws of 2014, 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,
 INCLUDING ASSOCIATION LIBRARIES, MUNICIPAL PUBLIC LIBRARIES, AND SPECIAL
 DISTRICT PUBLIC LIBRARIES, 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  determining  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.
   § 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.
                                                            LBD08177-01-9