Imágenes de páginas
PDF
EPUB
[merged small][ocr errors][merged small][ocr errors]

the fiscal year ending March 31, 1993. Further, as a percentage of pay, the annual' employer contributions payable for this benefit will eventually approach 7.8% of the affected members annual salary.

In addition to the annual contributions discussed above, there will be an immediate past service cost of approximately $27,000 which would be borne by the Minisink Valley Central School District as a one-time payment.

This estimate, dated January 30, 1992 and intended for use only, during the 1992 Legislative Session, is Fiscal Note No. 92-80 prepared by the Actuary for the New York State and Local Employees' Retirement System.

civil ser

anding i

two boss Esions of •t of s

Certified ting cart ted from 0 are the does

[ocr errors]

CHAPTER 608

1 ceckt organize

uthorized pursiz

Tion. Ete sur nization

it sbe olice che cir: municipi und tander

to

as

[ocr errors]

on

to o

AN ACT to amend the real property tax law, in relation to the

administration of assessments of taxable state land Became a law July 24, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision 2 of section 530 of the real property tax law, as amended by chapter 751 of the laws of 1990, is amended read follows:

2. "Lands" and "state lands" shall, include conservation easements created pursuant to title three of article forty-nine of the environmental conservation law within the Adirondack or Catskill parks, as those areas are defined in such law and common law easements

land within the Adirondack or Catskill parks created for conseryation purposes and such easements on lands within the watershed of Hemlock and Canadice Lakes in the towns of Livonia, Conesus, West Sparta and Springwater in Livingston county, the towns of Canadice and Richmond in Ontario county and the town of Wayland in Steuben county. "Lands" and "state landsk shall in no event include lands used by the state for highway or parkway purposes

or lands acquired for such purposes though not in actual use therefor if construction of a highway or parkway thereon is

in good faith contemplated.

§ 2. Section 533 of the real property tax law, as amended by chapter 751 of the laws of 1990, is amended to read as follows:

§ 533. Certain conservation easements created pursuant to title three of article forty-nine of the environmental conservation law hereafter acquired by the state within the Adirondack or Catskill parks, as those areas are defined in such law and lands within the watershed of Hemlock and Canadice lakes in the towns of Livonia, Conesus, West Sparta and Springwater in Livingston county, the towns of Canadice and Richmond in Ontario county and the town of Wayland in Steuben county, shall be subject to taxation for all purposes, Any conservation easement created pursuant to title three of article forty-nine of the environmental conservation law hereafter acquired by the state within the Adirondack Catskill parks,

as those areas are defined in such law or acquired by the state on lands within the watershed of Hemlock and Canadice lakes in the towns of Livonia, Conesus, West Sparta and Springwater in Livingston county, the towns of Canadice and Richmond in Ontario county and the town of Wayland in Steuben county, shall be subject to taxation for all purposes. Any common law easement acquired on or before January first, nineteen hundred ninety, by the state for conservation purposes, within the Adirondack or Catskill parks, as those areas are defined in the vironmental conservation law, shall be subject to taxation for all purposes. The value of such interests shall be equivalent to the change,

in the value of the lands subject to the easement. The procedures set forth in sections five hundred forty, five hundred forty-two, five hundred forty-three and five hundred forty-four of this title shall govern the assessment and payment of taxes thereon. If the acquisition EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

[merged small][merged small][ocr errors]

or

[ocr errors][ocr errors]

en

if any,

[merged small][ocr errors]

or

a

by

conveyance to the state of any such easement is determined to be void by any, court of competent jurisdiction, tax payments on such easement paid by the state prior to the date of such determination shall be retained by the recipient and shall be deemed to have been grant-inaid by the state.

၌ 3. Paragraph (a) of subdivision 3 of section 542 of the real property tax law, as amended by chapter 628 of the laws

of

1988, is amended to read as follows:

(a) Not later than [ten days after] twenty days prior to the date provided by law for the completion of the tentative assessment roll in any assessing unit in which state lands are subject to taxation, but in no event any earlier than the taxable status date for such roll, the [assessors] assessor shall notify the state board of the amount of any assessment of such state lands. In the case of a village which has enacted a local law as provided in subdivision three of section fourteen hundred two of this chapter, the town or county assessor, who prepares a copy

of the applicable part of the town or county assessment roll for village tax purposes, shall also notify the state board of the amount of such state lands located within the village. Thereafter and not later than five days prior to the last day set by law for the completion of the final assessment roll each such assessment shall be approved by the state board [in such an amount as will place it at the same percentage of full valuation as other taxable real property in the assessing unit or village which has enacted a local law pursuant to subdivision three of section fourteen hundred two of this chapter] in accordance with subdivision one of this section.

§ 4. Subdivision 2 of section 1572 of the real property tax law, as added by chapter 887 of the laws of 1977, is amended to read as follows:

2. The number of parcels to be used in the computation of state assistance provided in this section shall be the number of separately, assessed parcels appearing on the assessment roll on behalf of which application is made, excluding parcels which are assessed by the state board [or the assessment of which are subject to the approval of the state board].

$ 5. This act shall take effect on the first day of January next succeeding, the date on which it shall have become a law, provided, however, that the provisions section 1572 of the real property tax law, as amended by section four of this act, shall be deemed to have been in full force and effect for assessment rolls with taxable status dates occurring on and after November 15, 1984.

of

CHAPTER 609

(See REPEAL NOTE at end of Chapter.)

of

assess

AN ACT to amend the real property tax law, in relation to the filing of

the tentative assessment roll and administrative review ments, and to repeal subdivision 3 of section 576 of the real property tax law relating thereto Became a law July 24, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section 504 of the real property tax law is amended by adding, a Permosubdivifiling the tentative assessment roll in accordance with the provisions of section five hundred six of this title, the may correct any erroneous entries on such roll by making such changes as may be necessary and by executing a verified list of such

corrections and filing such list at the same time as the tentative roll is filed, The assessor shall, at the same time, forward a copy

of

the verified list of corrections to the

county director of real

property tax services. Any corrections of erroneous entries shall be of no force effect unless such corrections are included on the verified list of cor

assessor

or

[merged small][ocr errors][merged small][ocr errors][merged small]

of

[ocr errors][ocr errors]

asses

[ocr errors]

on

[ocr errors][ocr errors]

1984,

is

as as

[ocr errors]

or

[ocr errors]

a

rections and the duplicate copy of such list filed with the county director of real property tax services.

§ 2. Section 505 of the real property tax law, as added by chapter 620 of the laws of 1982, is amended to read as follows:

§ 505. Verification of tentative assessment roll. 1. When the tentative assessment roll has been prepared, the assessor, or if such roll was prepared by a board of assessors, at least a majority of such board of assessors, shall severally appear before any officer of the

county, authorized by law to administer oaths and shall severally make and subscribe before such officer an oath in the following form: "I

(We), the undersigned, do (severally) depose and swear that,, to the best of my (our) knowledge and belief,' I (we) have set forth in the tentative assessment roll attached hereto or filed herewith all the real property situated in the assessing unit in which I am assessor (we are assessors) and, with the exception assessments made by the state board of equalization and assessment, I (we) have estimated the value of such real property at the sums which I (we) have determined to be in accordance with the provisions of section three hundred five of the real property tax law", which oath shall be set forth on such tentative assessment roll and signed and verified by the assessor or assessors.

2. If a list of corrections to the roll has been prepared pursuant to subdivision five of section five hundred four of this title, the sor or assessors shall make and subscribe before such officer an oath in the following form: "I (We), the undersigned, do (severally) depose and swear that I (we) have set forth in the list of corrections attached hereto or filed herewith all the changes made to and appearing the tentative assessment roll," which oath shall be set forth on such list of corrections and verified by the assessor or assessors.

§ 3. Subdivision 1 of section 506 of the real property tax law, amended by chapter 379 of the laws of

amended

to

read follows:

1. On before the first day of May, the assessor or assessors of each city and town shall complete the tentative assessment roll and make out copy thereof to be filed with one of their number or, if the assessors so elect, with the town clerk, in the case of towns. The asses

assessors shall forthwith cause a notice, the contents of which are prescribed by subdivision one of section five hundred twenty-six of this article, to be published once in the official newspaper of such city or town, or if newspaper has been designated the official newspaper,

in a newspaper having general circulation in such city or town. In towns, the assessors shall also forthwith cause a copy of the published notice to be posted on the signboard maintained for the posting of legal notices at the entrance of the town clerk's office pursuant to subdivision six of section thirty of the town law. Every notice given pursuant to this subdivision shall specify the date or dates and times at which the board of assessment review shall meet to hear complaints with respect to assessments.

§ 4. Subdivision 1 of section 510 of the real property tax law, as amended by chapter 100 of the laws of 1980,

1980, is amended to read follows:

1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns,

cities and counties having power to assess property for tax purposes shall not later than ten days prior to the date for hearing complaints in relation to assessments mail to each owner of real property in their town, city or county a notice of any increase in the assessment thereof for that year. Such notice shall specify each parcel of real property, the assessed valuation thereof for that year and the previous year and the net increase in the assessment and shall also include a statement of the date or dates and times at which the board of assessment review shall meet to hear complaints with respect to assessments and that a publication containing procedures for contesting an assessment is available at the [assessors] assessor's office. Failure to

mail any

such notice or failure of the owner to receive the same shall not prevent the levy, collection and enforcement of the payment of the taxes on such real property. The provisions of this section shall not apply to the city of New York which shall tinue to be subject to the provisions of the New York city charter.

§ 5. Subdivision 1 of section 510-a of the real property tax law, as added by chapter 7 of the laws of 1983, is amended to read as follows: EXPLANATION--Matter in italics is new; matter in brackets [ ] is old law

sor

[ocr errors]
[ocr errors][ocr errors]

no

as

con

[ocr errors]

an

are

as

[ocr errors]

as

.

1. Notwithstanding the provisions of any general, special or local law to the contrary, the assessors in towns, counties, and cities, having power to determine the taxable status of property for tax purposes shall, not later than ten days prior to the date for hearing complaints in relation to assessments, or in the case of the city of New York, not later than thirty days prior to the final date for filing appeal, mail to each owner of such real property in their town, city or county a notice of change which said assessors have made in the taxable status of such property from the status of wholly exempt to taxable in whole or in part. ' Such notice shall include a statement of the date or dates and times at which the board of assessment review shall meet to hear complaints with respect to assessments.

§ 6. Subdivisions 2 and 4 of section 511 of the real property tax law, as added by chapter 483 of the laws of 1979,

amended to read follows:

2. The notice required by subdivision one of this section shall contain a statement advising the owner of real property that the net difference reflected in the statement does not represent the property's tax liability for any ensuing fiscal year. The statement shall indicate that tax liability may be affected by changes in (a) municipal budgets, (b) assessments of other real property prior to completion of the final sessment roll, and if school or county taxes, or both, are compared, (c) apportionment of relative municipal shares of county and school district levies. The notice shall also contain a statement that a publication containing procedures for contesting an assessment is available at the assessor's office and such other information as may be required by the state board.

4. In any assessing unit subject to the provisions of this section, if the assessed value of any property on the tentative assessment roll is different from the preliminary determination of assessed value set forth on the assessment disclosure notice described in subdivision one of this section, the assessor, not later than ten days prior to the date set by law for the hearing of complaints by the board of assessment review, shall mail a notice to the owner of such property stating the preliminary determination of assessed valuation on the assessment disclosure notice and the assessment set forth on the tentative assessment roll [and], explaining the procedure to be followed in obtaining review of such assessment and setting forth the date or dates and times at which the board of assessment review will meet to hear complaints with respect to assessments.

$ 7. Section 512 of the real property tax law is amended by adding a new subdivision 1-a to read as follows:

1-8. The governing body of an assessing unit which employs an assessor who is at the same time employed by another assessing unit may adopt a local law establishing a date for the meetings of the board of assessment review other than that provided in subdivision one of this section, The date or first date so established may be no earlier than the fourth Tuesday in May and no later than the second Tuesday of June. Such local law shall remain in effect until rescinded or superseded by subsequent local law. A copy of any local law adopted pursuant to this subdivision shall be filed with the clerk of the city or town and with the state board in addition to the other filings required by law. In the event no local law is adopted pursuant to this subdivision, the board of assessment review shall meet' to hear complaints as prescribed in subdivision one of this section.

၌ 8. Subdivision 1 of section 524 of the real property tax law, as amended by chapter 662 of the laws of 1991, is amended to read follows:

1. Complaints with respect to assessments may be filed with the assessor at any time prior to the hearing of the board of assessment review or with the board of assessment review at such hearing, (and shall) but may not be filed with the board of assessment review at 'any adjourned hearing it may conduct. Where a complaint is filed within three business days preceding such hearing, the board of assessment review shall grant

assessor's request for an adjournment to permit the assessor to prepare a response to the complaint. Any complaint filed on or before the fourth Tuesday. in May or on or before such later date established by local law for the meeting of the board of assessment review shall be deemed timely.

§ 9. Subdivision 2 of section 526 of the real property tax law, as amended by chapter 662 of the laws of 1991, is amended to read follows:

as

an

as

[merged small][ocr errors][ocr errors]

morn

dates and

2. The tentative assessment roll shall be available for public inspecs tion from the date the tentative roll is completed and filed until and including the day or days the board of assessment review meets to hear complaints. The assessor or his or her designee is required to be in attendance with such roll at a specified place during a period of at least four hours not necessarily continuous between nine o'clock in the ing and ten o'clock in the evening on at least four days during the publič inspection period prior to the day such board is required to meet to hear complaints; provided that at least two such days shall be at least ten days subsequent to the filing of the tentative assessment roll, of which one day shall be a Saturday. On at least one of the four days the hours of attendance by the assessor or his or her designee shall include not less than two hours after six o'clock in the evening. Such number of days may be increased to more than four by local law.

§ 10. Subdivision 3 of section 576 of the real property tax law is repealed and subdivision 4 is renumbered subdivision 3. 11.

This act shall take effect on the second day of January next succeeding the date on which it shall have become a law and shall apply to assessing units having taxable status dates occurring on or after such date.

hear cor

[merged small][ocr errors][merged small][merged small][merged small][merged small][merged small]

REPEAL NOTE. -Subdivision 3 of section 576 of the real property tax law authorizes the governing boards of assessing units which are signatories to a

cooperative assessing agreement to reschedule the filing of the tentative assessment roll and the hearing of the board of assessment review. The enactment of a general authorization to reschedule these dates in bill section seven of this act renders subdivision 3 of section 576 to be surplus age.

[merged small][ocr errors][merged small]

CHAPTER 610

[ocr errors]

AN ACT to amend the real property tax law, in relation to the assessment

of state owned land

[ocr errors][ocr errors]

as

[ocr errors][ocr errors][ocr errors][ocr errors][ocr errors]

Became a law July 24, 1992, with the approval of the Governor.

Passed by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision 2 of section 534 of the real property tax law, as amended by chapter 280 of the laws of 1985, is amended to read follows:

2. Such lands shall be valued as if privately owned and assessed [by multiplying the value of the lands by the latest state equalization rate for the assessing unit or a special equalization rate established in accordance with the provisions of paragraph (a) of subdivision one of section twelve hundred twenty-two of this chapter) in accordance with subdivision one of section five hundred forty-two of this article.

§ 2. Paragraph a of subdivision 3 of section 534 of the real property tax law, as added by chapter 926 of the laws of 1986, is amended to read as follows:

a.. State lands subject to taxation pursuant to the provisions of this subdivision shall be valued as if privately owned and shall be assessed in accordance with (the provisions of this subdivision. Assessments of such state lands shall be determined by multiplying the value of such lands by either the latest state equalization rate established for the assessing unit or a special equalization rate established in accordance with the provisions

of paragraph (a), of subdivision one of section twelve hundred twenty-two of this chapter] subdivision one of section five hundred forty-two of this article. § 3. Subdivision

1 of section 542 of the real property tax law, amended by chapter 280 of the laws of 1985, is amended

rea

[ocr errors][merged small][ocr errors][ocr errors]

to

as as

follows:

[ocr errors]

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

« AnteriorContinuar »