NY A08834

Authorizes the town assessor of Ramapo to accept a late exemption application from the town for the 2009 assessment roll for property located at 10 Torne Brook Road (section 39.19, block 1, lot 2)

Requires the assessor to review the late application as if it had been filed by the applicable deadline, provided the town acquired title to the property and would otherwise qualify for exemption

Allows the assessor, with town board approval, to grant tax exemption from the date the town acquired the property and make corrections to the assessment roll

Permits the town's governing body or tax department to refund any taxes paid on the property and cancel unpaid taxes, fines, penalties, or interest at its discretion

Takes effect immediately upon enactment