N.Y. RPT Law § 1614 — New York Code / Act RPT / Article 16 / Section 1614
Special procedures applicable to a consolidated assessing unit
Status: in_force

§ 1614. Special procedures applicable to a consolidated assessing\nunit. 1. Consolidated assessment roll. The assessment roll for a\nconsolidated assessing unit shall be a single assessment roll pertaining\nto all property in the consolidated assessing unit. Where any provision\nof law makes reference to the assessment roll of a constituent\nmunicipality, that provisions shall be deemed to refer to the portion of\nthe assessment roll applicable to the constituent municipality, unless\nthe context requires otherwise.\n  2. Tentative assessment roll. The tentative assessment roll shall be\nfiled as required by section five hundred six of this chapter, except:\n  (a) Upon completion of the tentative assessment roll, the assessor\nshall file the original tentative assessment roll in his or her office\nand shall file a copy of the tentative assessment roll, or the\napplicable portion thereof, with the clerk of each constituent\nmunicipality.\n  (b) Notice of completion of the tentative assessment roll shall be\npublished in at least one newspaper in each constituent municipality.\n  3. Complaints with respect to assessments. The board of assessment\nreview, or a duly designated hearing panel thereof, shall meet at least\nonce each year in each constituent municipality to hear complaints with\nrespect to assessments. The dates of such meetings shall be established\nby the board of directors of the consolidated assessing unit, provided\nthat the first dates established shall be no earlier than the fourth\nTuesday in May and no later than the second Tuesday of June.\n  4. Final assessment roll. The final assessment roll shall be filed as\nrequired by section five hundred sixteen of this chapter, except:\n  (a) The assessor shall file the original final assessment roll with\nthe clerk of the county legislative body, as required by section five\nhundred sixteen of this chapter, and shall file a certified copy of the\nfinal assessment roll, or the applicable portion thereof, with the clerk\nof each constituent municipality.\n  (b) Notice of completion of the final assessment roll shall be\npublished in the newspaper of each constituent municipality.\n  5. Judicial review. Any proceeding to review an assessment pursuant to\narticle seven of this chapter shall be maintained against the assessor\neither by naming him or her individually or by using the official name\nof the consolidated assessing unit, as provided by section seven hundred\nfour of this chapter. In addition to the requirements of section seven\nhundred eight of this chapter, a copy of the petition and notice served\nupon the consolidated assessing unit shall be served upon the clerk of\neach constituent municipality. The constituent municipality shall not be\ndeemed to have been made a party to the proceeding thereby, but shall be\nentitled to intervene therein at the discretion of the court, to the\nextent provided by law. In the event a refund is ordered, the amount to\nbe refunded shall be charged to the appropriate county, city, town,\nvillage, school district and special district, in the manner prescribed\nby section seven hundred twenty-six of this chapter.\n