NY A02603

Authorizes the assessors of the village of Goshen and town of Goshen in Orange County to accept a late application from Occupations, Inc. for real property tax exemption under section 420-b of the real property tax law for the 2008 assessment roll

Applies to the parcel located at 2001 Route 17M in the village of Goshen, identified as section 116, block 2, lot 1.1

Allows the assessors to review the late-filed application as if it had been received by the taxable status date, and to grant exemption if Occupations, Inc. would have qualified for it under normal circumstances

Grants the village board of trustees and town board discretionary authority to approve the exemption and to refund any taxes already paid or cancel unpaid taxes, fines, penalties, or interest

Takes effect immediately upon enactment