NY Real Prop Tax L § 504 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1 - General Provisions 504 - Preparation of Assessment Roll.

§ 504. Preparation of assessment roll. 1. The commissioner shall adopt rules and regulations for the preparation and use of the assessment roll and  shall  advise  with and instruct assessors and other officers as to their duties with respect thereto. The assessors shall prepare the  roll in the form prescribed or approved by the commissioner and in accordance with  the  rules  and  regulations adopted by such commissioner relative thereto.   2. (a) Except in special assessing units, where  a  parcel  separately assessed  for  general  municipal  purposes lies partly within a special district the portion within such special district  shall  be  separately assessed for special district purposes.  (b)  In  a  special assessing unit, where a parcel separately assessed for general municipal purposes lies partly within  a  special  district, school  district  or  village,  the  portion  within  each  such special district, school district or village shall be  separately  assessed  for special  district,  school district or village purposes, as the case may be.   3. Real property of a railroad company which has elected to  have  the provisions  of title two-a of article four of this chapter apply to such company shall be assessed in accordance with the provisions  of  section four hundred eighty-nine-c of this chapter.   4.  Whenever  a  map is filed with a county clerk, pursuant to article nine of the real property law, subdividing a tract of land, the assessor shall enter each lot on that map  as  a  separate  parcel  on  the  next tentative  assessment  roll, unless the assessor determines the separate assessment of one or more lots to be impracticable.   5. Prior to filing the tentative assessment roll  in  accordance  with the  provisions  of section five hundred six of this title, the assessor may correct any erroneous entries on such roll by making such changes as may be necessary and by executing a verified list  of  such  corrections and  filing  such  list at the same time as the tentative roll is filed. The assessor shall, at the same time, forward a  copy  of  the  verified list  of  corrections  to  the  county  director  of  real  property tax services. Any corrections of erroneous entries shall be of no  force  or effect  unless  such  corrections  are  included on the verified list of corrections and the duplicate copy of such list filed  with  the  county director of real property tax services.   5-a.  Notwithstanding  any  other  provision of the law, real property owned by a homeowners' association may be separately  assessed  to  that association  or may be incorporated in the assessments of the parcels of the members of that  association.  Whenever  any  real  property  is  so incorporated,  the  inventory  maintained for each parcel shall describe how the value of  that  real  property  has  been  incorporated  in  the assessment of such parcel.   6.  If  in the preparation of the roll an error or omission is made in the description of a parcel of real property or in entering  or  failing to  enter the name of the owner, last known owner or reputed owner, such error or omission shall not prevent the levy, collection and enforcement of the payment of the taxes thereon if the parcel can be identified  and located with reasonable certainty.