N.Y. Comp. Codes R. & Regs. tit. 9 § 8.74
WHEREAS, on October 26, 2012, I issued Executive Order Number 47, declaring a disaster emergency in all 62 counties in the State of New York; and
WHEREAS, beginning on October 29, 2012, and continuing thereafter, Hurricane Sandy brought damaging winds and torrential rainfall, causing record flooding and severe storm surge throughout the State, severely devastating numerous counties, including the counties of Nassau and Rockland; and
WHEREAS, school district taxes for the 2012-2013 school year were due on or about November 10, 2012, in the school districts located within Nassau County; and
WHEREAS, one installment of school district taxes for the 2012-2013 school year was due on or about November 5, 2012, for the Haverstraw-Stony Point Central School District, located within Rockland County; and
WHEREAS, Section 925-a of the Real Property Tax Law authorizes the Governor to retroactively extend the period for paying such taxes without interest or penalty upon request of the chief executive officer of an affected county, city, town, village or school district during a State disaster emergency by up to twenty-one days from the final date such taxes are currently due; and
WHEREAS, as a result of ongoing disruptions caused by Hurricane Sandy, certain school districts within Nassau and Orange Counties requested an extension of the period for paying school district taxes otherwise due on or about, respectively, October 31, 2012, and November 10, 2012, and such extension was granted by Executive Order Number 70, issued on November 9, 2012; and
WHEREAS, requests for such an extension have also been received by the Governor's Office on behalf of the following school districts within the below-listed counties: Nassau County:
WHEREAS, given the difficulties continuing to confront the people of the aforementioned counties, such an extension is eminently warranted;
NOW, THEREFORE, I, ANDREW M. CUOMO, Governor of the State of New York, by virtue of the authority vested in me by Section 925-a of the Real Property Tax Law do hereby retroactively extend the period for paying without interest or penalty the school district taxes that are due on or about November 10, 2012, in the aforementioned school districts within Nassau County for twenty-one days from the final date such taxes are currently due;
FURTHER, by virtue of the authority vested in me by Section 925-a of the Real Property Tax Law do hereby retroactively extend the period for paying without interest or penalty the school district taxes that were due on or about November 5, 2012, in the aforementioned school district within Rockland County twenty-one days from the final date such taxes are currently due; and
FURTHER, this Executive Order may be revised and amended to extend the period for paying school taxes for additional school districts within the counties adversely affected by Hurricane Sandy.
Signed: Andrew M. CuomoDated: November 13, 2012
N.Y. Comp. Codes R. & Regs. Tit. 9 § 8.74