N.Y. SCT Law § 3 — New York Code / Act SCT / Article 1 / Section 3
Refund of taxes; town assessment roll
Status: in_force

§ 3. Refund of taxes; town assessment roll. The assessment roll\nprepared by the assessors of each town shall be the official assessment\nroll for the town and for every school district and other tax district\nlying within the town for which said assessment roll was prepared so far\nas it concerns property lying within such school or other tax district.\n  If in a final order in any proceeding under article 7 of the real\nproperty tax law it is determined that the assessment reviewed was\nexcessive, unequal or unlawful, or that real property was misclassified,\nand it is ordered or directed that the same be corrected or stricken\nfrom the roll, and such order is not made in time to enable the assessor\nor other appropriate officer, board or body to make a new or corrected\nassessment or to strike such assessment from the roll prior to the\nimposing of any tax or special ad valorem levy upon the real property\nthe assessment of which has been determined to be excessive, unequal or\nunlawful, or which has been determined to be misclassified, then any\namount at any time collected upon such excessive, unequal or unlawful\nassessment, or as a result of such misclassification, as determined in\nsuch order shall, in the same manner as other county charges, and as\notherwise provided in the real property tax law, be audited and paid by\nthe county to the petitioner or other person paying such tax or other\nlevy, including interest thereon as provided in article 7 of the real\nproperty tax law. So much of any tax or other levy, including interest\nthereon, as shall be refunded which was imposed for town, county special\ndistrict or school district, as hereinafter provided in the following\nparagraph, purposes shall be charged by the county to such town or\nspecial district and charged by the town to such school district as\nhereinafter provided. Notwithstanding anything to the contrary herein,\nif the assessment is reduced by such order by an amount not in excess of\nten thousand dollars, the entirety of the amount refunded shall be\ncharged by the county to the town in which the real property is\nsituated. The county may, with the consent and agreement of such town,\nspecial district or school district, finance, pursuant to the local\nfinance law, for such period, or any lesser portion thereof, as shall be\nauthorized by the local finance law, in whole or in part, the amount\nauthorized hereunder to be charged by the county to such town or special\ndistrict or by the town to such school district and provide, in such\nconsent and agreement, for the annual repayment of a sum equal to the\nprincipal of, interest on and redemption premium, if any, together with\na sum to be agreed upon as the share of the county's costs and expenses\nincidental to the issuance of obligations to finance the aforedescribed\namount, to be paid by the county in the next fiscal year with respect to\nthe amortization and payment of such financed amount or which has been\npaid by the county in that fiscal year and which has not previously been\nso charged with respect to the amortization and payment of, and costs\nand expenses incidental to, such financed amount.\n  Any final order in a proceeding under article 7 of the real property\ntax law which orders or directs the correction or striking of an\nassessment appearing on that portion of a town assessment roll\napplicable to a school district, shall be binding on such town. Any\namount of taxes of such school district at any time collected upon such\nassessment in excess of the amount which would have been paid had such\nassessment been made as determined by such order, shall be refunded by\nthe county and shall be charged by the county to such town. Such refund\nshall not be charged by the town to such school district, except where\nthe assessment subject to such proceeding is applicable to property\nimproved by a nuclear powered electrical generating facility. In such\ncase, the town shall charge such school district any amount of taxes\ncollected by such school district upon such assessment in excess of the\namount which would have been paid had such assessment been made as\ndetermined by such order.\n  The assessors of any town may make copies of any assessment roll or of\na portion thereof, or tax roll, which copy when certified by them as\ncorrect may be used in all respects as and for an original roll or\nportion thereof.\n