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NY A04293

Bill

Official Source

Status

Introduced

2/1/2021

Primary Sponsor

Angelo Morinello

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Origin

Assembly

2021-2022 General Assembly

AI Summary

  • Removes the three-year time limit for applications seeking refunds or credits for taxes attributable to clerical errors or unlawful entries.

  • Retains the three-year deadline for refund or credit applications based on errors in essential fact.

  • Allows tax levying bodies to refund overpaid taxes or provide credits against outstanding taxes for clerical errors or unlawful entries without temporal restriction.

  • Takes effect immediately upon enactment.

Legislative Description

Relates to the time period in which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

Last Action

referred to real property taxation

1/5/2022

Committee Referrals

Real Property Taxation2/1/2021

Full Bill Text

No bill text available