dliu1/legal-llama-raw-text huggingface dataset:
10.  No  action  or  proceeding  pending on the effective date of this
section, brought  by  or  against  the  state  board  of  real  property
services, the office of real property services or its executive director
shall  be affected by any provision of this section, but the same may be
prosecuted  or  defended  in  the  name  of  the  commissioner  or   the
department.  In all such actions and proceedings, the commissioner, upon
application of the court, shall be substituted as a party.
11. All appropriations or reappropriations made to the office of  real
property  services to the extent of remaining unexpended or unencumbered
balance thereof, whether allocated or unallocated and whether  obligated
or unobligated, are hereby transferred to and made available for use and
expenditure by the department subject to the approval of the director of
the  budget  for  the same purposes for which originally appropriated or
reappropriated and shall be payable on vouchers certified or approved by
the commissioner on audit and warrant of the comptroller.
12. All assets and liabilities of the office of real property services
are hereby transferred to and assumed by the department.
Powers  and  duties  of  the commissioner in relation to real
property tax administration. 1. The commissioner shall:
(a) Assess special franchises;
(b) Establish state equalization rates for each county, city, town and
village;
(c) Approve assessments of state lands subject to taxation;
(d) Have general supervision of the function of  assessing  throughout
the state;
(e)  Investigate,  from  time  to  time,  the  methods  of  assessment
throughout the state, and confer with, advise and assist  assessors  and
other officials whose duties relate to assessments;
(f) Furnish assessors with such information and instructions as may be
necessary   or   proper   to  aid  them  in  making  assessments,  which
instructions shall be followed and compliance with which may be enforced
by him or her;
(g) Prescribe, and in his or her discretion furnish  to  assessors  at
the  expense  of  the  state,  forms  relating to assessments, including
applications for exemption from  real  property  taxation,  which  forms
shall  be  used by the assessors and applicants for an exemption granted
pursuant to this or any other chapter, and the use  of  which  shall  be
enforced by the commissioner;
(h)  Obtain  from  state  and local officers, bodies or other agencies
such information as may be necessary for the  proper  discharge  of  the
duties  conferred  upon  him  or  her  in  relation to real property tax
administration, which information shall  be  furnished  on  his  or  her
demand;
(i) Inquire into the provisions of the laws of other states and confer
with  the appropriate officials thereof regarding the most effectual and
equitable methods of assessing and taxing real property;
(j) Prepare an annual report to the legislature  which  shall  include
therein  recommendations  concerning amendments to existing law and such
other information as he or she may deem advisable;
(k)  Adopt   and   amend   such   rules,   regulations,   orders   and
determinations,  not  inconsistent with law, as may be necessary for the
exercise of his or her powers and the performance of his or  her  duties
under this chapter;
(l) Establish railroad ceilings for railroad real property;
(m)  Exercise  and  perform  such  other  powers  and duties as may be
conferred or imposed on him or her by law.
(n) Monitor the quality of local assessment  practices  by  individual
assessing units.
(o)  Impose,  collect  and  receive  such  charges  or  fees as may be
authorized by statute.
(p)  Promulgate  rules  and  regulations  for  the  ascertainment  and
reporting  of  assessment record billing owner information, as defined
in section one hundred three of the eminent domain  procedure  law,  for
the purposes of the administration of such law.
2.  In  any instance where an assessing unit has acted pursuant to the
rules,  regulations,  orders,  determinations  or  instructions  of  the
commissioner  acting pursuant to the authority conferred upon him or her
by this chapter, and such action is the subject of  a  judicial  review,
the  commissioner  may  upon  request  of the assessing unit assist such
assessing unit by the filing of a brief amicus curiae  or  through  such
other means as may be appropriate.
3.  The commissioner may adopt rules and regulations, as necessary, to
implement the computerized statewide school district address  match  and
income  verification system set forth in section one hundred seventy-one
of the tax law.
4. Any records that come into the commissioner's custody in the course
of discharging the duties imposed upon him or her by this chapter  shall
be  subject to public access to the full extent provided by this chapter
and the public officers law, and shall not be  subject  to  the  secrecy
provisions of the tax law. Powers  and  duties  of  the commissioner in relation to real
provisions of the tax law.
Office of real property tax services. There is hereby created
within the department of taxation and finance an office of real property
tax services. The head of the office shall be a deputy commissioner  for
real  property tax services, who shall also be the executive officer for
and secretary of the state board of  real  property  tax  services.  The
deputy commissioner for real property tax services shall be appointed by
the  governor.  He  or  she  shall  exercise  such  powers and duties in
relation to real property tax administration as may be delegated to  him
or her by the commissioner, shall report directly to the commissioner on
the  activities  of the office, and shall hold office at the pleasure of
the commissioner. The commissioner may appoint such officers, employees,
agents, consultants and  special  committees  as  he  or  she  may  deem
necessary  to  carry  out  the  provisions  of  this  chapter, and shall
prescribe their duties.
Oaths and affidavits; subpoenas. Each member of the board, and
any officer or employee of the state board of real property tax services
duly authorized  by  resolution  of  the  board,  shall  have  power  to
administer  oaths,  take  affidavits  and  certify  acknowledgements  in
relation to any matter or proceeding in the exercise of  the  powers  or
duties  of the board under this chapter or any other law and in relation
to any written instrument authorized or required to be  filed  with  the
board.  The  board or any officer or employee of the state board of real
property tax services duly authorized by resolution of the  board  shall
have  power  to subpoena and require the attendance of witnesses and the
production  of  books,   papers   and   documents   pertinent   to   the
investigations  and  inquiries  which it is authorized to conduct and to
examine  them  in  relation  to  any  matter  which  it  has  power   to
investigate,  and  to issue commissions for the examination of witnesses
who are out of the state or unable to attend before the board or excused
from attendance. A subpoena issued under this section shall be regulated
by the civil practice law and rules.
Execution of instruments. Whenever the board is authorized or
required by law to execute  an  instrument,  such  instrument  shall  be
executed  by  affixing  the name of the board and, underneath such name,
the signature of one or more of  the  members  of  such  board  or  such
officer  or employee of the state board of real property tax services as
may be designated by the board. No acknowledgment of  the  execution  of
any such instrument shall be necessary for the purpose of recordation or
for any other purpose.
Official  seal.  The  board  shall have an official seal. Its
records, proceedings and copies of  all  papers  and  documents  in  its
possession  and  custody  may  be authenticated in the usual form, under
such seal and the signature of any one of the members of  the  board  or
such  officer  or  employee  of  the  state  board  of real property tax
services as may be designated by the board, and  shall  be  received  in
evidence  in  the  same  manner  and with like effect as deeds regularly
acknowledged or proven.
Powers of commissioner upon neglect or refusal of officials to
perform duties. 1. Whenever  it  appears  to  the  satisfaction  of  the
commissioner  that  any  assessor  or  other public officer, employee or
board of assessment review whose duties relate directly to real property
tax administration has failed to comply  with  the  provisions  of  this
chapter  or  any  other  law  relating  to such duties, or the rules and
regulations of the commissioner made pursuant thereto, after  a  hearing
on  the  facts,  the  commissioner  may  issue  an  order directing such
assessor, officer, employee or board of assessment review to comply with
such law, rule or regulation.
2. If any assessor or other  public  officer,  employee  or  board  of
assessment  review  whose  duties  relate  directly to real property tax
administration shall willfully and intentionally refuse  or  neglect  to
perform  any duty or do any act required by or pursuant to this chapter,
in addition to any other penalty provided by law, such assessor,  public
officer,  employee  or  member  of  a  board  of assessment review shall
forfeit to the municipal corporation  of  which  such  assessor,  public
officer,  employee  or  member  is  an officer a sum not to exceed fifty
dollars for  each  willful  and  intentional  violation,  which  may  be
recovered by the commissioner.
3.  Where  a  property owner is, in a proceeding conducted pursuant to
this section, found to be directly affected by the  violation  of  state
law or rule, the commissioner in its order shall establish procedures by
which an assessor, officer, employee or board of assessment review whose
duties  relate  directly to real property tax administration, whether or
not a party to the proceeding, shall remedy the failure to  comply  with
such  state  law  or  rules with respect to an assessment roll filed not
more than three years prior to the commencement of the proceeding.  Such
remedy   may   include  reconvening  the  board  of  assessment  review,
identifying the class of persons eligible to complain when the board  of
assessment  review reconvenes, and issuing instructions to such board of
assessment review on the law and any documentation required of  eligible
complainants  in relation to the findings of the commissioner. A copy of
such order shall be mailed to such assessor, officer, employee or  board
of  assessment  review  and to each municipal corporation which utilizes
such assessment roll. Such order shall, where appropriate,  require  the
assessing  unit to mail a copy of the order to each eligible complainant
whose name and address is readily ascertainable from the record  of  the
proceeding.
4.  (a)  Where  the  commissioner  has ordered the board of assessment
review to reconvene to receive complaints, a copy of the order shall  be
mailed by the assessing unit to each eligible complainant, which mailing
shall  be  accompanied  by  the  form prescribed by the commissioner for
complaints on tentative  assessments  or  such  other  form  as  may  be
prescribed  for such purpose. Included with such order and form shall be
a notice stating the  date,  time  and  place  at  which  the  board  of
assessment  review  will reconvene. This material shall be mailed to the
eligible complainant no later than fifteen days prior to the meeting  of
the  board  of assessment review. On the date and time specified in such
notice, the board of  assessment  review  will  reconvene  to  hear  any
complaints  filed  pursuant  to such order and shall have the powers and
duties set forth in section five hundred twenty-five  of  this  chapter,
except  that  it may receive only complaints with respect to assessments
of those parcels to which the commissioner's order applies.  A  petition
for  review  of the assessment of such property pursuant to either title
one or one-A of article seven of this chapter may be filed no later than
thirty days after the determination of the board of assessment review is
mailed to the petitioner,  notwithstanding  the  provisions  of  section
seven hundred two or seven hundred thirty of this chapter.
(b) The assessor shall correct the assessment roll upon receipt of the
verified  statement  of  changes from the board of assessment review. If
the assessor no longer has custody of  the  assessment  roll  when  such
verified  statement  is received, he or she shall forward a copy of such
verified statement and a copy of the commissioner's order to the  person
having  custody  of  the assessment roll or tax roll, which person shall
thereupon make the appropriate  corrections.  The  assessor  shall  also
forward a copy of the verified statement of changes to the clerk of each
tax levying body which levies taxes on such assessment roll.
(c)  Where  a  tax,  special assessment or special ad valorem levy has
been paid prior to the correction of  the  tax  roll  pursuant  to  this
section  and  the  order  of the board of assessment review results in a
reduction of the tax liability of a parcel, the tax levying  body  shall
refund to the person who paid such tax, special assessment or special ad
valorem  levy  the  amount which exceeds the tax, special assessment, or
special ad valorem levy due upon the corrected tax roll. Any such refund
shall be a charge upon each municipal corporation or special district to
the extent that the taxes, special assessments  or  special  ad  valorem
levies were levied on its behalf or as is otherwise provided by law with
respect  to  Nassau  and  Suffolk  counties;  provided, however, that no
application need be made by the petitioner for such refund. The verified
statement of changes provided to the clerk of  the  tax  district  shall
constitute  an  application for refund for the purposes of this section.
Where a refund is not made within ninety days  of  the  receipt  of  the
verified statement of changes, interest in the amount of one percent per
month shall be added to the amount to be refunded for each month or part
thereof in excess of ninety days and paid to the property owner.
(d) Where taxes, special assessments or special ad valorem levies have
been  levied  prior  to  the correction of the tax roll pursuant to this
section and the verified statement of changes of the board of assessment
review results in an increase in the tax liability of a  parcel  or  the
imposition of a tax liability upon a parcel, the additional tax, special
assessment,  or  special  ad valorem levy shall be levied, collected and
accounted for as provided in the commissioner's order.
(e) The provisions of title three of  article  five  of  this  chapter
shall  apply  as  far  as practicable to the correction of an assessment
roll or tax roll and, if applicable, to a refund of  taxes  pursuant  to
this  section;  provided however that no application, except as provided
herein, need be made for such correction or refund.
5. If an assessor, or other  public  officer,  employee  or  board  of
administration fails or refuses to comply with the commissioner's  order
within  ten  days  after service of such order or within such time as is
prescribed by the  commissioner  for  compliance  with  its  order,  the
commissioner  may commence a special proceeding pursuant to article four
of the civil practice law and  rules  to  compel  compliance  with  such
order.  Such special proceeding shall be commenced by the counsel to the
department of taxation and finance, except that the attorney general  of
the  state shall commence such proceeding on behalf of the department if
he or she deems it necessary.
Property subject to taxation.  All real property within the
state shall be subject to real property  taxation,  special  ad  valorem
levies   and   special  assessments  unless  exempt  therefrom  by  law.
Notwithstanding any provision of this chapter or of any  other  general,
special  or  local  law  to  the  contrary,  personal  property, whether
tangible or intangible, shall not be liable to ad valorem taxation.
Valuation  date.  All  real property subject to taxation, and
assessed as of a March first taxable status date, shall be valued as  of
the  preceding first day of July. The valuation date of real property in
a city or town not subject to the provisions of this  section  shall  be
determined  as  of  the  date provided by law applicable to such city or
town, or if not so provided, then as of the taxable status date  of  the
city  or  town.  The  valuation date of the real property entered on any
assessment roll shall be imprinted or otherwise indicated at the top  of
the first page of each volume of such roll.
Taxable status date. 1. The taxable status of real property in
cities and towns shall be determined annually according to its condition
and ownership as of the first day of March  and  the  valuation  thereof
determined  as  of  the applicable valuation date. The taxable status of
real property in a city or town not subject to the  provisions  of  this
section shall be determined as of the date provided by law applicable to
such  city  or  town,  or  if  not  so provided, then as of the date the
assessment  roll  is  completed  and  filed  prior  to  the  hearing  of
complaints  in  connection  therewith. The date of taxable status of the
real property contained on any assessment roll  shall  be  imprinted  or
otherwise  indicated at the top of the first page of each volume of such
2. The taxable status  date  of  real  property  assessed  for  school
district  and  village  purposes  shall be determined in accordance with
sections thirteen hundred two and  fourteen  hundred  of  this  chapter,
respectively.  The date of taxable status of the real property contained
on any village assessment roll shall be imprinted or otherwise indicated
at the top of the first page of each volume of such roll.
3.  Notwithstanding  any  other  provision  of  law  to  the contrary,
whenever any person, association  or  corporation  not  entitled  to  an
exemption  from  taxation acquires title to property which is exempt, in
whole or in part, from taxation,  such  property  shall  be  immediately
subject  to  taxation  pursuant  to  section five hundred twenty of this
chapter, except that, in cities with a  population  of  one  million  or
more, such property shall become subject to taxation pursuant to section
four hundred ninety-four of this chapter.
4.  The  taxable  status of a special franchise shall be determined on
the basis of its value and its ownership as of the first day of  January
of  the  year  preceding  the year in which the assessment roll on which
such property is to be assessed is completed and filed in the office  of
the  city  or  town clerk, except that taxable status of such properties
shall be determined on the basis of ownership as of  the  first  day  of
January  of  the  second year preceding the date required by law for the
filing of  the  final  assessment  roll  for  purposes  of  all  village
assessment rolls.
5.  Notwithstanding  any  other provision of law to the contrary, in a
city with a population of one million or more, whenever any  corporation
or association entitled to exemption from taxation pursuant to paragraph
(a) of subdivision one of section four hundred twenty-a or paragraph (a)
of  subdivision one of section four hundred twenty-b of this chapter, or
any local law adopted pursuant to such  provisions,  acquires  title  to
real  property  that  is not exempt, in whole or in part, from taxation,
such property shall, provided that it otherwise qualifies for  exemption
pursuant  to  such  provisions, be immediately subject to exemption from
taxation in accordance with section four hundred ninety-four-a  of  this
Subject of assessment. All assessments shall be against the
real property itself which shall be liable to sale pursuant to  law  for
any unpaid taxes or special ad valorem levies.
* NB (Effective until ruling by Commissioner of Internal Revenue)
*  §  304.  Subject of assessment. 1. All assessments shall be against
the real property itself which shall be liable to sale pursuant  to  law
for any unpaid taxes or special ad valorem levies.
2.  Where  real  property  in  whole or part is rented for residential
purposes pursuant to a lease, or to the same occupant or  occupants  for
twelve consecutive months duration or longer, or if the dwelling unit is
subject  to  the  regulation  and  control  of residential rents and the
occupants' rights and obligations of tenancy are created  and  protected
by  such  regulation  and  control, a renter has an interest in the real
property and is subject to articles nine and ten  of  this  chapter,  or
laws  of  any municipality covering the levy and collection of taxes and
the  enforcement  of  collection  of  delinquent  taxes,  whichever   is
governing.  Nothing  in this subdivision shall relieve the owner of real
property from the obligation for  paying  all  taxes  due  on  the  real
property  under  his ownership or vitiate the sale of said real property
for unpaid taxes or  special  ad  valorem  levies.  The  owner  of  real
property, or his designated agent, is obligated to apply the first money
received  each  month  from the renter to taxes due on the real property
under his ownership.
3. As used in this section the term rent means the amount  paid  for
the  right  of  occupancy of a dwelling unit excluding charges for heat,
gas, electricity, furnishings and board. Where such charges are included
in the amount paid but are not treated consistently among dwelling units
located within the real property and where such charges and  the  amount
thereof are not separately set forth in the lease, the amount paid shall
be reduced in the following manner:
(A)  Fifteen percent of the rental paid shall be deducted for heat, or
heat and gas;
(B) Twenty percent of the rental paid shall be deducted for heat,  gas
and electricity;
(C) Twenty-five percent of the rental paid shall be deducted for heat,
gas, electricity and furnishings;
(D)  Fifty percent of the rental paid shall be deducted for heat, gas,
electricity, furnishings and board.
4. The attorney general shall prepare and submit to  the  commissioner
of  internal  revenue  of  the United States a request for a ruling that
payments of real property taxes made by a renter  in  such  municipality
with  an  interest  in real property pursuant to subdivision two of this
section, with respect to such  interest,  will  be  deductible  by  such
renter pursuant to paragraph a of subdivision one of section one hundred
sixty  four of the internal revenue code of nineteen hundred fifty-four,
as amended.
5. Immediately after the effective date of  this  section  and  on  or
before  the  tax  status  date  of  the ensuing fiscal year and annually
thereafter,  the  owner  of  the  real  property  shall  file  with  the
appropriate  assessment department of the municipality in which the real
property is located the rent roll covering all units of  said  property,
including  names  of  those  renters  whose  interest  is  described  in
subdivision two of this section and those renters who  have  elected  an
interest as described in subdivision four of this section. This schedule
of  rents  shall  include  all  units whether rented or not, and whether
residential or not.  The assessors shall assign an assessed valuation to
each rental unit of said real property by establishing the  relationship
of  the  yearly  rent  for  the  unit  to the total yearly rent roll and
applying this ratio to the assessment established for the real  property
as  a  whole,  less  the assessment on that portion of the real property
which the assessor may determine is not held for rental purposes.  Taxes
on  such  real  property  not held for rental purposes shall be assessed
solely against  the  owner  of  the  real  property  and  shall  not  be
considered  in  determining  the assessed valuation of each rental unit.
Where the residential real property is completed  after  the  first  tax
status  day  after the effective date of this section, the owner of such
real property shall file the required  information  with  the  assessors