N.Y. Comp. Codes R. & Regs. tit. 9 § 8.70
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 Orange; and
WHEREAS, school district taxes for the 2012-2013 school year are currently due on or about November 10, 2012, in the school districts located within Nassau County; and
WHEREAS, school district taxes for the 2012-2013 school year were due on or about October 31, 2012, in the school districts located within Orange County; and
WHEREAS, Section 925-a of the Real Property Tax Law authorizes the Governor to 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, a request for such an extension has 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 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; and
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 October 31, 2012, in the aforementioned school district within Orange County twenty-one days from the final date such taxes are currently due;
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 9, 2012
N.Y. Comp. Codes R. & Regs. Tit. 9 § 8.70