Authorizes Cattaraugus County assessor to accept a tax exemption application from Olean Community Theatre, Inc.

This bill authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes. If the assessor is satisfied that the organization is entitled to the exemption, they may make appropriate corrections to the tax roll. If the exemption is granted and taxes have already been paid, the governing body or tax department may refund those taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest.

Authorizes Cattaraugus County assessor to accept a tax exemption application from Olean Community Theatre, Inc.

This bill authorizes the county of Cattaraugus assessor to accept an application for a real property tax exemption from Olean Community Theatre, Inc. for all of the 2021-2022 school taxes and all of the 2022 general taxes. If the assessor is satisfied that the organization is entitled to the exemption, they may make appropriate corrections to the tax roll. If the exemption is granted and taxes have already been paid, the governing body or tax department may refund those taxes and cancel any remaining unpaid taxes, fines, penalties, liens, or interest.