NY Real Prop Tax L § 527 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 1-A - Administrative Review of Assessments 527 - Failure to Meet for Purpose of Hearing Complaints and Ratifying Stipulated Assessments.

§ 527. Failure to meet for purpose of hearing complaints and ratifying   stipulated  assessments.  1.  If  the  board of assessment review of any   assessing unit fails to meet for the purpose of  hearing  complaints  or   stipulations in relation to assessments on the day specified by law, the   county  treasurer,  the  chairman of the county legislative body and the   clerk of the county legislative body shall serve as an acting  board  of   assessment  review  which shall hear and determine complaints and ratify   stipulations in relation to assessments as provided in this section.2. Immediately following the failure of the board of assessment review   to meet to hear complaints or stipulations in relation to assessments on   the day specified by law,  the  assessor  shall  so  notify  the  county   director  of real property tax services. At such time the assessor shall   also transmit to the county  director  all  complaints  or  stipulations   filed pursuant to subdivision one of section five hundred twenty-four of   this title in his or her possession.3.  Upon receiving notice pursuant to subdivision two of this section,   the county director of real property tax services shall cause the acting   board of assessment review to establish a time, date and place for  such   acting  board  to  meet  to  hear  complaints  or ratify stipulations in   relation to assessments. Such hearing shall be scheduled on  a  date  no   earlier  than  fifteen days after the date specified by law on which the   board  of  assessment  should  have  heard  complaints  in  relation  to   assessments  and  no later than ten days prior to the last date provided   by law for the completion and filing of the final assessment  roll.  The   hearing  shall  be  scheduled  for  a period of at least four hours, not   necessarily continuous, between nine o'clock  in  the  morning  and  ten   o'clock in the evening, with at least two hours after six o'clock in the   evening.  To  the  extent  practicable, the hearing shall be held in the   assessing unit for which the acting board of assessment review serves.4. Not later than seven days prior to the date on which the hearing of   the acting board of assessment review is scheduled, the county  director   of  real  property  tax  services shall send by first class mail to each   person who filed a complaint referred to  in  subdivision  two  of  this   section  and  publish  in  a newspaper having general circulation in the   assessing unit a notice indicating the time, date  and  place  that  the   acting  board  of  assessment  review  shall  meet to hear complaints in   relation to assessments.  No such notice shall  be  required  where  the   assessor  and  the  person  who filed such complaint have entered into a   stipulation  of  assessment  as  provided  in   section   five   hundred   twenty-four of this title.5.  Complaints  and  stipulations  with  respect  to assessments which   conform to the requirements of  subdivisions  two,  three  and  four  of   section  five  hundred  twenty-four  of this title may be filed with the   assessor or county director of real property tax services  at  any  time   prior  to  the  meeting of the acting board of assessment review to hear   complaints in relation to assessments or with such acting board at  such   hearing  or  at  any  adjourned  hearing.  On or before the date of such   hearing, the assessor and the county  director  shall  deliver  to  such   acting board all complaints in their possession.6.  At  the  time,  date and place established pursuant to subdivision   three of this section and so many days thereafter as the acting board of   assessment review deems necessary, such acting board shall meet to  hear   the  complaints  and stipulations in relation to assessments referred to   in subdivision two of this section or filed pursuant to subdivision five   of this section. At such hearing or adjourned hearing, the acting  board   of  assessment  review  shall exercise and perform all of the powers and   duties conferred upon the boards of assessment review by subdivision two   of section five hundred twenty-five of this title.  The  assessor  shall    attend  all  such  hearings or adjourned hearings of the acting board of   assessment review.7.  The  acting  board of assessment review shall thereafter determine   each complaint by exercising and performing all of the powers and duties   conferred upon boards of assessment review  by  subdivisions  three  and   four  of  section  five  hundred  twenty-five  of this title. The county   director shall provide administrative support in preparing the statement   and notices required by such subdivisions and the  assessor  shall  make   the changes ordered by such acting board as provided in subdivision five   of section five hundred twenty-six of this title.8. Expenses incurred by a county pursuant to this section in providing   administrative   support   to  an  acting  board  of  assessment  review   including, but not  limited  to  the  cost  of  preparing,  mailing  and   publishing  any  notices, statements or minutes required by this section   or section five hundred twenty-five of this title shall  be  charged  to   the  assessing  unit,  provided,  however,  that nothing in this section   shall prevent the assessing unit from providing  administrative  support   to  the  acting  board  of assessment review under the county director's   supervision and from incurring such expenses in the first instance.