NY A09979

Authorizes the Utica city assessor to accept a late tax exemption application from Greater Utica Community Food Resources, Inc. for the 2007-2008 and 2008-2009 assessment rolls for property at 108-116 Bleeker Street (Section 318.51, Block 1, Lot 10)

Allows the application to be reviewed as if timely filed, provided the organization acquired the property after the initial taxable status date but before the next assessment roll's taxable status date

Permits the Utica assessor, upon approval by the city common council, to grant exemption under Real Property Tax Law Section 420-b if the organization would have qualified for exemption had it filed on time

Authorizes the city to refund any taxes already paid on the subject rolls or cancel unpaid taxes, fines, penalties, or interest at the governing body's sole discretion

Takes effect immediately upon enactment