S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5298
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 7, 2023
                                ___________
 
 Introduced by M. of A. LAVINE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN  ACT authorizing the World Restoration Center, Inc. to receive retro-
   active real property tax exempt status
 
   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 county of Nassau is hereby authorized to accept from
 World  Restoration  Center,  Inc. an application for exemption from real
 property taxes pursuant to section 420-a of the real  property  tax  law
 with  respect  to  the  2022-2023  assessment rolls for the 2023 general
 taxes, for the parcel conveyed to such organization,  with  such  parcel
 being located at 327 Cross Street, in the village of Westbury, otherwise
 known  as  Nassau  county  tax  map  section  10, block L, lot 00280. If
 accepted, the application shall be reviewed as if it had  been  received
 on or before the taxable status dates established for such rolls.
   If  satisfied  that  such  organization would otherwise be entitled to
 such exemption if such organization had acquired  the  subject  property
 and filed an application for exemption by the appropriate taxable status
 date,  the assessor, upon approval by the Nassau county legislature, may
 grant exemption from all taxation and make  appropriate  corrections  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
 governing body or tax department may, in its  sole  discretion,  provide
 for  the  refund of those taxes paid and cancel any taxes, fines, penal-
 ties, interest or tax liens 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.
                                                            LBD09728-01-3