STATE OF NEW YORK ________________________________________________________________________ 5531 2017-2018 Regular Sessions IN SENATE April 6, 2017 ___________ Introduced by Sen. ORTT -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT authorizing the Brockport Volunteer Ambulance Corps to receive retroactive real property tax exempt status The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Notwithstanding any other provision of law to the contrary, 2 the assessor of the town of Sweden is hereby authorized to accept from 3 the Brockport Volunteer Ambulance Corps an application for exemption 4 from real property taxes pursuant to section 420-a of the real property 5 tax law for the 2016-2017 assessment rolls, for the parcels located in 6 the town of Sweden, in the county of Monroe, at 3 Burroughs Terrace 7 otherwise known as tax map numbers 069.17-1-12 and 069.17-1-13, and Fair 8 Street otherwise known as tax map number 069.17-1-11. If accepted, the 9 application shall be reviewed as if it had been received on or before 10 the taxable status date established for such roll. 11 If satisfied that such organization would otherwise be entitled to 12 such exemption if such organization had filed an application for 13 exemption by the appropriate taxable status date, the assessor, upon 14 approval by the town of Sweden legislature, may make appropriate 15 correction to the subject rolls. If such exemption is granted and such 16 organization, therefore, shall have paid any tax with respect to the 17 subject rolls, the applicable governing body or tax department may, in 18 its sole discretion, provide for the refund of those taxes paid and 19 cancel those taxes, fines, penalties, liens or interest remaining 20 unpaid. 21 ยง 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04827-01-7