NY S06513

Authorizes the assessor of the town of Ramapo, Rockland County to accept a late exemption application from Stanley DeRonde or his heirs for special district taxes on the 2009 assessment roll

Applies to the parcel at 23 Tioken Road, Spring Valley (Rockland County tax map section 50.10, block 2, lot 72), which is a family-owned cemetery that was charged special district charges due to clerical error

Allows the application to be reviewed as if it had been timely filed before the taxable status date, with approval required from the Ramapo town board

Permits the applicable governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, liens, or interest at its discretion

Takes effect immediately upon enactment