NY Real Prop Tax L § 616 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 616 - Filing of Certificates of Final Assessment of Special Franchises With Assessing Units; Apportionments.

§   616.  Filing  of  certificates  of  final  assessment  of  special   franchises with assessing units; apportionments.  1.  After  determining   the final assessment of a special franchise, the commissioner shall file   a  certificate of the amount thereof with the assessors of the assessing   unit in which such special franchise  is  subject  to  assessment.  Such   certificates shall be filed with the assessors not later than (a) thirty   days  prior  to  the last date provided by law for the final completion,   verification and filing of annual assessment rolls in the case of cities   in which there is only one school district and in villages and  (b)  ten   days  prior  to  the  date  provided by law for hearing of complaints in   relation to assessments in the case of cities in  which  more  than  one   school  district  is  wholly  or  partly  located and in towns. Any such   certificate filed with the assessors of a town shall  also  specify  the   amount of each special franchise assessment in any village therein.2.  Except  in a special assessing unit, the final assessment of every   special franchise in an assessing unit  as  shown  on  such  certificate   shall  be  entered by the assessors in the proper part of the assessment   roll prior to the final  completion,  verification  and  filing  of  the   assessment  roll  in  the  case  of cities and villages and prior to the   hearing of complaints pursuant to section five hundred  twelve  of  this   chapter  in  the  case  of towns; provided, however, that in the case of   cities in which more than  one  school  district  is  wholly  or  partly   located, the final assessment of every special franchise located in more   than  one school district and the apportionment thereof shall be entered   on the assessment roll prior to the hearing of complaints in relation to   assessments. In towns the assessment of each special  franchise  located   in  more  than  one  school district or in one or more special districts   shall be apportioned by the assessors among each  such  school  district   and  special  district  prior  to  the hearing of complaints pursuant to   section five hundred twelve of this chapter. Upon  the  request  of  any   special franchise owner, the assessor shall furnish certified statements   of  the  amounts  apportioned  to  the  respective  districts. The final   assessment of a special franchise entered on the assessment roll by  the   assessors  shall become a part thereof with the same force and effect as   if such assessment had been originally made by such assessors.3. Where a village has enacted a local law as provided in  subdivision   three  of  section  fourteen  hundred  two  of this chapter, the town or   county assessor shall  enter  the  final  assessment  of  every  special   franchise as determined by the commissioner for purposes of such village   on  the  copy of the part of the town or county assessment roll used for   village tax purposes.4. In  special  assessing  units,  the  final  assessment  of  special   franchise  shall  be  determined by the assessor by multiplying the full   value certified by the commissioner by the uniform percentage  at  which   all property in class three is assessed. Such final assessments shall be   entered by the assessor on the proper part of the assessment roll.