reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 204 (2021)
2021 New York Laws RPT - Real Property Tax Article 2 - State Board 204 - Oaths and Affidavits; Subpoenas.

§  204. 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.
NY Real Prop Tax L § 206 (2021)
2021 New York Laws RPT - Real Property Tax Article 2 - State Board 206 - Execution of Instruments.

§  206.  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.
NY Real Prop Tax L § 208 (2021)
2021 New York Laws RPT - Real Property Tax Article 2 - State Board 208 - Official Seal.

§  208.  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.
NY Real Prop Tax L § 600 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 600 - Assessment of Special Franchises by Commissioner.

§  600.  Assessment  of  special  franchises  by  commissioner. 1. The   commissioner shall annually determine the  assessment  of  each  special   franchise  subject  to  assessment  in each assessing unit in accordance   with the provisions of subdivision four of section three hundred two  of   this  chapter.  In  making  such determination the commissioner may take   testimony and hear proof under oath or otherwise, avail  itself  of  all   information  on  the  subject appearing in its office or acquired in the   discharge of its duties and may employ experts, agents or other  persons   to procure any information required for such purpose.2.  Notwithstanding  any other provision of this chapter, the assessor   in each city, town and village  and  in  each  county  having  a  county   department  of  assessment  shall  annually  assess all real property of   railroads situated in such city, town, village or county,  as  the  case   may be, including the tangible property of a railroad situated in, upon,   under or above any street, highway, public place or public waters.3.  Each  special  franchise  owner  shall pay an annual charge to the   state office. All costs and expenses of the  state  office,  direct  and   indirect, incurred in the assessment of special franchise property shall   be  paid  from the collection of an annual charge upon special franchise   owners.  The commissioner shall provide by rule for computation of  this   charge  through the apportionment of these costs and expenses to special   franchise owners in relation to the total full  value  of  such  special   franchise  property.  Charges  shall  be  subject to the approval of the   director of the budget. Any unpaid fee shall be a lien upon  the  assets   of  the  special  franchise  owner  and  may  be enforced by appropriate   administrative or judicial proceedings commenced by counsel to the state   office.
NY Real Prop Tax L § 602 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 602 - Information to Be Furnished to Commissioner.

§ 602. Information to be furnished to commissioner. 1. It shall be the   duty  of  the  clerk  of  an  assessing  unit, or of a village which has   enacted a local law as provided in subdivision three of section fourteen   hundred two of this chapter, within twenty days after a  change  in  the   boundaries  thereof  to furnish the commissioner with a statement giving   the details of such change.2. Upon the granting of any  franchise  for  the  use  of  any  public   street,  highway,  water  or other public place by any assessing unit or   village, which has enacted a local law as provided in subdivision  three   of section fourteen hundred two of this chapter, it shall be the duty of   the   clerk  thereof  to  furnish  a  copy  of  such  franchise  to  the   commissioner.3.  The  commissioner  of  transportation   shall   furnish   to   the   commissioner  the  estimates  of reproduction cost new, depreciation and   present value presented to the commissioner  of  transportation  in  any   valuation  matter  before such commissioner, together with such portions   of  the  testimony  and  exhibits  relating  thereto  requested  by  the   commissioner.
NY Real Prop Tax L § 604 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 604 - Special Franchise Reports to Commissioner.

§  604.  Special  franchise  reports to commissioner. 1. Every person,   partnership, association or corporation acquiring a  special  franchise,   hereinafter  referred  to  in this article as a special franchise owner,   shall within thirty days after such acquisition make a written report to   the  commissioner  containing  a  full  description  of   such   special   franchise, a copy of the special law, grant, ordinance or contract under   which  the same is held, or if acquired under a general law, a reference   thereto, and a statement of any condition, obligation or burden  imposed   upon  such  special franchise, or under which the same is held, together   with any other information relating to the value thereof  which  may  be   required by the commissioner.2.  The  commissioner  may require from any special franchise owner an   annual report and, from time to time, a further or supplemental  report,   containing such information and data as it may specify.3.  Every  report  required  by  or  pursuant to this section shall be   subscribed by the person, one of the members of the partnership  or  the   president,  vice-president, secretary or treasurer of the association or   corporation, as the case may be, making the same and affirmed by him  as   true  under  the  penalties of perjury. The commissioner may prepare and   require the use of forms for making such reports.4. Every special franchise owner failing to make the  report  required   by  this  section,  or  failing  to  make  any  report  required  by the   commissioner pursuant to this section within the time specified  by  it,   shall  forfeit to the people of the state the sum of one hundred dollars   for every such failure and the additional sum of ten  dollars  for  each   day  that  such failure continues, and shall not be entitled to review a   special franchise assessment which is the  subject  of  such  report  as   provided in article seven of this chapter.5.  In addition to the provisions of subdivision four of this section,   if a special franchise owner fails to furnish a report required by  this   section,  or  fails  to  make  any  report  required by the commissioner   pursuant to this section within the time specified, the commissioner may   commence a special proceeding in the supreme court to compel such  owner   to furnish the report.
NY Real Prop Tax L § 606 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 606 - Use of State Equalization Rates, Special Equalization Rates and Levels of Assessment in Making Special Franchise Assessments.

§ 606. Use of state equalization rates, special equalization rates and   levels  of assessment in making special franchise assessments. 1. Except   in a special assessing unit, the commissioner shall apply  the  nineteen   hundred  fifty-three state equalization rate to any portion of the value   of the special franchise  which  was  assessed  for  the  year  nineteen   hundred fifty-three; provided, however, that in determining the assessed   value  of  a special franchise in an assessing unit which, subsequent to   nineteen hundred fifty-three, has completed a revaluation in  compliance   with  the standard of assessment of section three hundred five or former   section three hundred  six  of  this  chapter,  the  commissioner  shall   provide  the  full  value  of  special franchises to that assessing unit   pursuant  to  subdivision  two  of  this  section,  notwithstanding  the   foregoing   exception   for   property   assessed  in  nineteen  hundred   fifty-three. Whenever the  commissioner  applies  the  nineteen  hundred   fifty-three  state  equalization rate to any portion of the value of the   special  franchise  assessments  pursuant  to  this   subdivision,   the   commissioner  shall  apply the latest state equalization rate or special   equalization rate to the full value of  all  assessments  of  all  other   special  franchise property within that assessing unit appearing on that   assessment roll.2. In any assessing unit  which  has  completed  a  revaluation  since   nineteen hundred fifty-three or which does not contain property that was   assessed   in  nineteen  hundred  fifty-three,  the  commissioner  shall   determine the full value of such special franchise  as  of  the  taxable   status  date  specified by subdivision four of section three hundred two   of this chapter. Such full value shall be determined by the commissioner   for purposes of sections six hundred eight, six hundred fourteen and six   hundred sixteen of this article. These full values shall be  entered  on   the  assessment  roll  at  the  level  of assessment, which shall be the   uniform percentage of value, as required by section five hundred two  of   this  chapter, appearing on the tentative assessment roll upon which the   assessment is entered. Whenever a final state equalization rate, or,  in   the  case  of  a  special  assessing unit, a class equalization rate, is   established that  is  different  from  a  level  of  assessment  applied   pursuant  to  this paragraph, any public official having custody of that   assessment roll is hereby authorized and  directed  to  recompute  these   assessments  to reflect that equalization rate, provided such final rate   is established by the commissioner at least ten days prior to  the  date   for levy of taxes against those assessments.
NY Real Prop Tax L § 607 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 607 - Adjustment of Certain Special Franchise Assessments for Changes in the Level of Assessments on Other Property.

§ 607. Adjustment of certain special franchise assessments for changes   in  the  level  of  assessments on other property. 1. Whenever there has   been, as a result of a county-wide revaluation, a net  increase  of  one   hundred  per cent or more in the level of assessment of locally assessed   property in any city or town on its assessment roll finally completed in   the  year  nineteen  hundred  sixty  as  compared  with  the   preceding   assessment  roll, the commissioner shall determine an adjusted base year   equalization rate for such city or town.  The  commissioner  shall  also   determine  an adjusted base year equalization rate for a village located   in any such town if there shall have been such an increase in the  level   of  assessment  in  any such village on its assessment roll completed in   nineteen hundred sixty-one or in an earlier year subsequent to  nineteen   hundred fifty-three.2.  The adjusted base year equalization rate shall be the lower of the   two rates computed as follows: (i) the nineteen hundred fifty-four state   equalization rate for such city, town or village multiplied by  two  and   adjusted  to take into account such increase in the level of assessment,   or (ii) the nineteen hundred fifty-three  state  equalization  rate  for   such  city,  town or village adjusted to take into account such increase   in the level of assessment. In subsequent years, the commissioner  shall   adjust such adjusted base year equalization rate for any decrease in the   level  of  assessment  in  excess  of  five  per  cent  reflected on any   subsequent assessment roll or in excess of an aggregate of five  percent   as reflected on three consecutive subsequent assessment rolls.3.  In  establishing  special franchise assessments for the assessment   rolls  of  such  cities,  towns  or  villages  completed  hereafter  and   subsequent  to the assessment roll affected by such change in level, the   commissioner shall  apply  the  adjusted  base  year  equalization  rate   instead  of the nineteen hundred fifty-three state equalization rate, as   provided in section six hundred six of this chapter, to any  portion  of   the  value  of  a  special  franchise  which  was  assessed for the year   nineteen hundred fifty-three.
NY Real Prop Tax L § 608 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 608 - Tentative Special Franchise Assessments; Notice Thereof.

§  608.  Tentative  special  franchise assessments; notice thereof. 1.   Upon completion of its inquiry and investigation  with  respect  to  the   value  of  a  special  franchise,  the  commissioner shall determine the   tentative assessment thereof. After determining the tentative assessment   of a special franchise, the commissioner shall give notice in writing to   the special franchise owner and the  chief  executive  officer  of  each   assessing  unit  in  which  such special franchise is situated that such   determination has been made, the amount of such assessment, and that the   commissioner or a duly authorized representative thereof will meet at  a   time and place specified in such notice to hear any complaint concerning   such assessment. Any such notice to a town shall also specify the amount   of  each  special franchise assessment in any village therein. Each such   notice must be served at least thirty days before the day specified  for   the  hearing.  It  may  be  served  on  the special franchise owner if a   partnership, association or corporation by mailing a copy thereof to its   principal place of business, and if a person, by mailing a copy  thereof   to him at his place of business or last known place of residence.2.  The  commissioner  may  establish  a  separate tentative and final   special franchise value or assessment for  physical  property  that  was   omitted  when  calculating  special  franchise values for the assessment   roll of the  preceding  year.  Values  for  omitted  property  shall  be   calculated  by  the  same  procedures  used  by  the  commissioner  when   establishing the values  for  the  roll  from  which  the  property  was   omitted. Entry of a final assessment of omitted property and the levy of   taxes  shall  be  done  in  accord  with  the provisions of section five   hundred fifty-one of this chapter.3. The commissioner may deduct from the tentative and final values  or   assessments  of  special  franchise  property  an  amount  for  physical   property that was incorrectly included in the values or  assessments  of   the assessment roll for the preceding year. Any amount deducted pursuant   to this section shall be clearly and separately identified on the notice   of  tentative  assessments  or  values  and  on the certificate of final   assessment.
NY Real Prop Tax L § 610 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 610 - Complaints.

§  610.  Complaints.  1. If a special franchise owner or any assessing   unit in which a special  franchise  is  situated  proposes  to  complain   concerning  a  special  franchise  assessment  at  the  hearing  of  the   commissioner, such special franchise owner or assessing unit must  serve   a  written  complaint  specifying  its  objections  to  be served on the   commissioner at least ten days before the day specified for the hearing.   Where a complaint is made by a special franchise owner, such owner  must   cause  a  copy  thereof to be served on the assessing unit in which such   special franchise is situated. Where a complaint is made by an assessing   unit, it must cause  a  copy  thereof  to  be  served  on  each  special   franchise  owner  whose  special  franchise assessment is the subject of   such complaint. Service may be made personally or by mail. At least five   days before the date specified for the hearing an affidavit  of  service   shall  be  filed with the commissioner stating in substance that service   has been made in accordance with the provisions of this section.2. The commissioner may waive the provisions of this section  relating   to  the  making  and  serving  of a complaint by (a) a special franchise   owner if the assessing unit in which the special franchise  is  situated   consents  thereto  and  (b)  an  assessing unit if the special franchise   owner whose special franchise assessment is the subject of the complaint   consents thereto.3. When a complaint if filed pursuant to this  section  by  a  special   franchise  owner but not the assessing unit or when a complaint is filed   by the assessing unit but not  the  owner,  the  party  not  filing  the   complaint may appear at the hearing of the commissioner, offer testimony   or provide written statements and supporting documents. The commissioner   shall  consider  any  such testimony, statements or documents along with   any submission in support of the initial complaint.
NY Real Prop Tax L § 612 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 612 - Hearing of Complaints.

§  612.  Hearing  of complaints. The commissioner or a duly authorized   representative thereof shall meet at the time and place specified in the   notice required by section six hundred eight of  this  chapter  to  hear   complaints  in  relation  to  assessments  of  special  franchises.  The   provisions of section five hundred twelve of this chapter shall apply so   far as practicable  to  the  hearing  of  complaints  pursuant  to  this   section. Nothing contained in this section shall be construed to require   a hearing to be conducted when no complaints have been filed.
NY Real Prop Tax L § 614 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 614 - Determination of Final Assessment of Special Franchises.

§  614. Determination of final assessment of special franchises. After   receiving  the  commissioner's  report  regarding  any  complaint  filed   pursuant  to section six hundred twelve of this article, the state board   of real property tax services shall determine the  final  assessment  of   each special franchise.
NY Real Prop Tax L § 618 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 618 - Notice of Final Assessment of Special Franchises to Owners Thereof.

§  618.  Notice  of  final  assessment of special franchises to owners   thereof. Upon filing the  certificate  of  the  final  assessment  of  a   special  franchise  with  an assessing unit, the commissioner shall give   written notice to  the  special  franchise  owner,  which  notice  shall   contain  the final assessment of such special franchise. Any such notice   with respect to a special franchise assessment  in  a  town  shall  also   specify the amount thereof in any village in such town. It may be served   on  the  special  franchise  owner  if  a  partnership,  association  or   corporation by  mailing  a  copy  thereof  to  its  principal  place  of   business, and if a person, by mailing a copy thereof to him at his place   of business or last known place of residence.
NY Real Prop Tax L § 620 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 620 - Adjustment of Special Franchise Assessments Upon Change of Fiscal Year.

§  620.  Adjustment  of  special  franchise assessments upon change of   fiscal year. When the fiscal year of a city or village has been  changed   pursuant  to  law,  the  commissioner  shall  after  a hearing make such   adjustments in the assessment  of  each  special  franchise  subject  to   assessment  in  such  city  or  village  as  may  be necessary under the   circumstances.
NY Real Prop Tax L § 622 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 622 - Special Franchise Assessments Subject to All Taxes.

§ 622.  Special franchise assessments subject to all taxes.  All taxes   and special ad valorem levies for county, city, town, village, school or   special  district  purposes  shall be imposed on the final assessment of   each special franchise.
NY Real Prop Tax L § 624 (2021)
2021 New York Laws RPT - Real Property Tax Article 6 - Assessment of Special Franchises 624 - Tax on Special Franchise Not to Affect Other Taxes.

§ 624. Tax on special franchise not to affect other taxes. The payment   of  a tax on a special franchise shall not relieve any special franchise   owner from the payment of any organization tax, franchise tax or any tax   otherwise imposed by article nine of the tax law or any other  provision   of law, but tangible property situated in, under, above, upon or through   any  public  street,  highway,  water  or other public place, subject to   assessment as a special franchise, shall not be taxable except upon  the   assessment made by the commissioner as provided herein.
NY Real Prop Tax L § 1250 (2021)
2021 New York Laws RPT - Real Property Tax Article 12-A - Special State Equalization Ratios for Computing Constitutional Tax and Debt Limitations for Cities of One Hundred Twenty-Five Thousand Or 1250 - Definitions.

§  1250.  Definitions.  1. "Last completed assessment roll" shall mean   the assessment roll last completed, verified and filed by the  assessors   on  or before the date upon which the amount to be raised by tax on real   estate is actually determined.2. "Market value surveys" shall mean the statewide  studies  completed   by  the  commissioner pursuant to section twelve hundred of this chapter   and actually used in establishing state equalization rates  pursuant  to   article twelve of this chapter.3.  "Valuation  date"  shall  mean  the date as of which full value is   estimated for purposes of market value  surveys  completed  pursuant  to   section twelve hundred of this chapter.