reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 551-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 551-A - Failure to Extend Tax.

§  551-a.   Failure to extend tax.  1. Where it is made to appear to a   collecting officer that a tax, which has been levied by or on behalf  of   a  municipal  corporation  or  special  district,  has not been extended   against the final assessment of a parcel entered on a tax  roll  of  the   current  or  preceding  year he shall add the appropriate tax to the tax   roll of the current year pursuant to the procedure  set  forth  in  this   section.2.    Such  collecting officer shall extend a tax thereon on behalf of   the municipal corporation or special district by applying the  tax  rate   of  the municipal corporation or special district for the preceding year   or current year, as the case may be.  In the case of a tax not  extended   on  the  tax  roll  of  the preceding year, the collecting officer shall   enter on the tax roll of the current year the  assessed  value  of  such   parcel as listed on the tax roll of the preceding year.3.  Upon extension of such tax, the collecting officer shall so notify   the  owner  of such property.   Such notice shall identify the parcel by   the description appearing on the  tax  roll,  and  state  the  municipal   corporation or special district on behalf of which such tax is extended,   the  tax  year  in  question, the assessed value of such parcel, the tax   rate used, and the amount of the tax.  Such notice shall also notify the   property owner of his right to complain as provided in subdivision  four   of this section.4.  An owner of property or other person who would be entitled to file   a complaint pursuant to section five hundred twelve of this article, may   petition  the  county  director of real property tax services within ten   days of the mailing of the notice required by subdivision three of  this   section,  to  object  to the addition of such extension on the tax roll.   The county director shall immediately report his findings  with  respect   to  the  validity  of  the  action  of  the  collecting  officer  to the   appropriate tax levying body.5.   The tax levying body shall  examine  the  report  of  the  county   director  and shall issue a determination in the matter.  Copies of said   determination shall be  served  upon  the  complainant,  the  collecting   officer and the county director.6.    If  an  owner objects to the extension of such tax in the manner   provided in subdivision four of this section, he shall have thirty  days   from  the  determination of the tax levying body to pay such tax without   interest.  In any other case, the owner shall have thirty days from  the   date the notice was mailed pursuant to subdivision three of this section   to pay such tax without interest.
NY Real Prop Tax L § 555 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 555 - Changes in Descriptions of Real Property on Final Assessment Rolls.

§  555.   Changes in descriptions of real property on final assessment   rolls.  The tax levying body of each municipal corporation other than  a   school  district shall examine any final assessment roll properly before   such body for its action, confirmation or review  and  shall  make  such   changes  in  the  descriptions  of  real property as may be necessary to   render them sufficiently definite for  the  purpose  of  enforcement  of   collection of taxes by tax sale.  If a sufficiently definite description   cannot be obtained for the tax levy of the current year, the board shall   cause  the  same to be obtained for the tax levy of the succeeding year.   The real property shall not be taxed until such description is obtained,   and it shall then be taxed for the year omitted in the  manner  provided   for taxing omitted property.
NY Real Prop Tax L § 556-B (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 556-B - Correction of Certain Errors, Substantial in Number and Identical in Nature.

§  556-b.  Correction  of  certain  errors,  substantial in number and identical in nature.   1. If the  same  clerical  error  as  defined  in paragraph  (b),  paragraph  (d)  or  paragraph (e) of subdivision two of section five hundred fifty of this title, or the same unlawful entry  as defined  in  paragraph  (b) of subdivision seven of section five hundred fifty of this title, occurs with respect  to  a  substantial  number  of parcels  in  the  preparation  of  a  tax  roll,  such clerical error or unlawful entry shall be corrected as provided in this section.   2. One application, in triplicate, shall  be  filed  with  the  county director  of  real  property  tax  services,  on behalf of all owners of property affected by the clerical error or the unlawful entry  described in  subdivision one of this section. Such application shall be on a form and contain such information as may be prescribed by the commissioner.   3. (a) The county director, within ten  days  of  the  receipt  of  an application  filed  pursuant  to  this  section,  shall  investigate the circumstances of the claimed clerical error or unlawful entry and  shall forthwith  issue a written report, notifying the tax levying body of his findings with respect thereto. If the tax levying body  determines  that the  claimed  clerical  error  or  unlawful entry has occurred, it shall immediately issue an order setting forth the corrected taxes,  directing the officer having jurisdiction of the tax roll to correct such roll.  (b)  An  applicant and all owners of property affected by the clerical error or unlawful entry, provided the application  was  filed  with  the county  director  within  the  period  when  taxes  may  be paid without interest, may pay the corrected tax as determined  by  the  tax  levying body  without interest, if payment is made within eight days of the date on which the corrected tax bill is mailed.   4. Upon issuance of the order prescribed by subdivision three of  this section, the tax levying body shall order the refund of any excess taxes paid  or credit against an outstanding tax with respect to said error or unlawful entry. The amount  of  any  taxes,  including  relieved  school taxes,  so  refunded  or  credited shall be a charge upon each municipal corporation, special district or school district to the extent  provided in  section  five hundred fifty-six of this title, and the procedure for making the refund or crediting the tax shall be as  prescribed  in  such section.   5.  One  copy  of  an  approved application and the order with respect thereto shall be annexed to the tax roll and warrant, or filed therewith in accordance with section fifteen hundred eighty-four of this  chapter, by  the  officer having jurisdiction of the roll and shall become a part thereof.   6. In the case of an application which  has  been  rejected,  the  tax levying body shall mail a copy thereof to the applicant.
NY Real Prop Tax L § 558 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 558 - Cancellation of Void Taxes.

§  558.  Cancellation  of void taxes. 1. The county legislature of any   county shall direct the cancellation of any unpaid tax levied or imposed   by such county against property of the state or the United States  where   it  is  determined  that  the  lien  of such tax cannot be enforced. The   county legislature of any county shall also direct the  cancellation  of   any  unpaid  tax levied or imposed by such county where the lien of such   tax is rendered permanently unenforceable by operation of the provisions   of any statute. The amount of any tax so cancelled  shall  be  a  charge   upon the county to the extent of the county taxes that were so cancelled   and upon the cities and towns or special districts thereof to the extent   of  the  respective  city,  town  or special district taxes that were so   cancelled.  Amounts so charged to cities, towns  and  special  districts   shall be included in the next ensuing tax levy.2.  The county legislature of any county shall direct the cancellation   of any unpaid school tax relevied by such county pursuant to subdivision   five of section thirteen hundred thirty or subdivision five  of  section   thirteen  hundred  thirty-two of this chapter, or any unpaid village tax   relevied by such county pursuant to subdivision four of section fourteen   hundred forty-two of this chapter, against property of the state or  the   United States where it is determined that the lien of such tax cannot be   enforced,  or  where  the  lien  of  such  tax  is  rendered permanently   unenforceable by operation of the provisions of any statute. The  amount   of  any tax so cancelled shall be charged against the school district or   village which levied such tax. The amount so charged  against  a  school   district  or  village shall be withheld by the county treasurer from any   moneys which shall become payable by him  to  such  school  district  or   village  by reason of taxes which shall thereafter be returned to him as   uncollected by such school district or village. No such cancellation  of   any  unpaid  school  taxes or no such charge shall be made by the county   legislature against any such school district or village unless ten days'   notice thereof by mail shall be given to the school authorities thereof.3. Where a city,  town  or  village  has  the  power  to  enforce  the   collection  of  delinquent  taxes, such city, town or village shall have   the same powers and duties concerning the cancellation of void taxes  as   is  granted  to  counties  pursuant  to the foregoing provisions of this   section.  Void taxes may be cancelled and the amount of  such  cancelled   taxes  shall  be apportioned and charged back to the appropriate county,   village, school district or special district in the manner  provided  in   the foregoing provisions of this section.
NY Real Prop Tax L § 559 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 3 - Correction of Assessment Rolls and Tax Rolls 559 - Application of Title.

§  559.   Application of title.  1.  No "charter law," as such term is   defined in section thirty-two of the municipal home rule law, nor  local   law  shall  be adopted which is inconsistent with the provisions of this   title.2.  Provisions of all general, special, local or other laws which  are   inconsistent  with the provisions of this title shall be inapplicable to   municipal  corporations  to  which  this  title  applies  but   if   not   inconsistent shall apply to such municipal corporation.3.  This title shall apply to all municipal corporations except a city   with a population of five million or more.
NY Real Prop Tax L § 560 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 560 - Abandoned Subdivisions.

§  560.  Abandoned subdivisions.  1. Whenever more than five years has   elapsed after the subdivision of any tract of land into lots,  plots  or   sites,  with or without proposed streets, the owner of such tract or any   part thereof composed  of  two  or  more  contiguous  lots  may,  by  an   instrument  in  writing, duly executed and acknowledged, describing such   land, disclaim and abandon such subdivision including  any  streets  not   opened,  accepted  or used by the public and which are not necessary for   the use of an owner or occupant of any part of such  tract.  Thereafter,   for  the  purpose  of  assessment,  the lands described therein shall be   regarded as a single tract, provided a copy of such instrument is  filed   (a)  with  the assessors, (b) if such tract is wholly or partly within a   village, with the clerk of each such village, and (c) if such  tract  is   wholly or partly within the unincorporated area of a town, with the town   clerk  of  each  such  town,  and, if a map of such subdivision has been   filed in the office of a recording officer, provided such instrument  is   recorded  in  the  office  of  such  recording  officer. A notice of the   recording shall be endorsed by the recording officer upon the map at the   time of recording the instrument.2. Neither the assessors nor the recording officer shall  accept  such   an  instrument  unless  it  has  endorsed  thereon or attached thereto a   certificate of the county treasurer and a certificate of the  collecting   officer  of  any city, town or village wherein such property or any part   thereof is situate, stating  that  all  taxes  which  have  been  levied   against  such  property  have  been paid according to the records in the   office of the person making the certificate and a receipt of  the  clerk   of  each  village or town in which any part of such tract is situate for   the filing of such instrument and a certificate of the  county  director   of  real  property  tax services that the fee authorized by section five   hundred three of this article, if any, has been paid. In such  counties,   no  subdivision  of  any  tract of land into lots, plots or sites or any   part thereof shall be abandoned, nor shall the county land  map  or  the   county  tax  map  be  changed or altered to indicate such an abandonment   except as provided in this section.
NY Real Prop Tax L § 561 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 561 - Payments in Lieu of Taxes; Change of Assessment; Effective Date.

§  561.  Payments  in  lieu  of taxes; change of assessment; effective   date. Notwithstanding any other provision of law,  for  any  payment  in   lieu  of  taxes agreement entered into on or after the effective date of   this section, when the assessment of a property making payments in  lieu   of  taxes  is challenged through the grievance process, any reduction in   payments in lieu of taxes made to a school district resulting from  such   challenge shall not take effect until the following taxable status year.
NY Real Prop Tax L § 562 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 562 - Certain Property Used or Occupied by a Railroad.

§   562.      Certain   property  used  or  occupied  by  a  railroad.   Notwithstanding the provisions of this chapter or any  other  law,  real   property  used  or  occupied  by  a  railroad  for  purposes of railroad   operation, title to which is  in  the  state  of  New  York  or  in  any   municipal   corporation   thereof   under  any  of  the  grade  crossing   elimination acts, shall be deemed property of the railroad for  purposes   of  taxation  and  shall be assessed and taxed in the same manner and to   the same extent as if such railroad were the owner thereof.
NY Real Prop Tax L § 563 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 563 - Real Property Used to Store Spent Nuclear Fuel.

§ 563. Real property used to store spent nuclear fuel. Notwithstanding   any  other  provision of law, real property, as defined in paragraph (j)   of subdivision twelve of section one hundred two of this chapter,  shall   be assessable.
NY Real Prop Tax L § 564 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 564 - Privately-Owned Improvements on State Lands.

§  564.  Privately-owned improvements on state lands.  1. Improvements   not owned by the state, but situate on land owned by the state, shall be   assessed and taxed in the name of the owners thereof.2. Interests granted pursuant to subdivision four-a of  section  three   of  the  public  lands law or subdivision thirty-eight of section ten of   the highway law or subdivision  one  of  section  seventy-two-n  of  the   general  municipal  law  and  any  improvement  made  thereto,  shall be   separately assessed and taxed  in  the  name  of  the  lessees  thereof;   provided  that  with respect to interest granted pursuant to subdivision   one of section seventy-two-n  of  the  general  municipal  law  and  any   improvements made with respect thereto, taxes, special ad valorem levies   or  special  assessments  shall not become a lien thereon but the lessee   shall be personally liable in accordance with the provisions of  section   nine hundred twenty-six of this chapter.
NY Real Prop Tax L § 566 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 566 - Dams and Reservoirs.

§  566.    Dams and reservoirs.   1.   Dam sites, dams, reservoirs and   flowage lands, including the right or privilege in connection  therewith   and  the  capacity  thereof to impound, store or provide water for power   purposes, shall be assessed in the assessing  unit  in  which  they  are   situated.    If  the legal title to lands occupied or submerged by or in   connection with a dam or reservoir for the storage of  water  for  power   purposes, or adapted for such purposes because of the existence of a dam   site or otherwise, is held by the state or a person other than the owner   of  the  dam, reservoir or dam site and appurtenant rights, but the use,   occupation or possession of such lands, or the right to use, occupy  and   possess the same, is in such owner under an easement, right or lease for   a  term  of  fifty  years or more or in perpetuity, then the interest of   such owner shall be assessed as real property in the same manner  as  if   such  owner  held  legal  title  to  such lands, except that explanatory   notations showing the nature of the interest assessed shall be added  to   the description of such lands.2.    The classification of any interest enumerated in subdivision one   hereof as real property shall not be affected (a) by  any  provision  of   the  agreement  under  which the same is created or held or by reason of   the fact that the water which is or may be impounded is used in  another   assessing  unit for the development of power or (b) because of nonuse of   the dam site.3.  This section shall not apply to the water  supply  system  of  any   municipal corporation.
NY Real Prop Tax L § 570 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 570 - Advisory Valuations of Utility Real Property.

§  570. Advisory valuations of utility real property. Upon the written   request of  the  assessors  of  any  city,  town  or  village  having  a   population  of  less  than  ten thousand according to the latest federal   census and an assessed valuation of less than ten million  dollars,  the   commissioner  shall  furnish the full value of the real property therein   of a public utility subject to the jurisdiction of the state  department   of  public  service. The valuations so furnished shall be for the advice   of the assessors and shall not be binding upon them.
NY Real Prop Tax L § 572 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 572 - Employment of Experts in Connection With Assessments of Real Property.

§  572.   Employment of experts in connection with assessments of real   property.  The governing body of any county, city, town or  village  may   employ  experts  to  appraise the value of real property therein for the   assistance of the assessors in the assessment of real  property  and  to   give expert testimony in any action or proceeding in connection with any   such assessment.
NY Real Prop Tax L § 575 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 575 - Assessor's Annual Reports.

§  575.  Assessor's  annual  reports. The assessor shall annually file   with the commissioner reports which shall include  information  relating   to changes in levels of assessed valuation, changes in the condition and   ownership of real property and other information as the commissioner may   require by rule and regulation.
NY Real Prop Tax L § 575-A (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 4 - Miscellaneous Provisions 575-A - Electric Generating Facility Annual Reports.

§  575-a.  Electric  generating  facility  annual  reports.  1.  Every corporation, company, association, joint stock association,  partnership and  person, their lessees, trustees or receivers appointed by any court whatsoever,  owning,  operating  or  managing  any  electric  generating facility  in  the  state  shall  annually file with the commissioner, by April thirtieth, a report showing the inventory, revenue,  and  expenses associated  therewith  for the most recent fiscal year, and, in the case of solar  and  wind  energy  systems,  such  other  information  as  the commissioner  may reasonably require for the development and maintenance of an appraisal model and discount rate as required pursuant to  section 575-b  of  this  chapter.  Such  report  shall be in the form and manner prescribed by the commissioner.   2. When used in this section,  "electric  generating  facility"  shall mean  any  facility  that  generates  electricity  for sale, directly or indirectly, to the public, including the land upon which the facility is located, any equipment used in such generation,  and  equipment  leading from  the facility to the interconnection with the electric transmission system, but shall not include:  (a) any equipment in the electric transmission system; and  (b)  any  electric  generating  equipment  owned  or  operated  by   a residential  customer  of an electric generating facility, including the land upon which the equipment is located, when located and used  at  his or her residence.   3.  Every  electric  generating  facility  owner, operator, or manager 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  up  to  ten  thousand  dollars  for  every such failure and the additional sum of up to one thousand dollars  for  each  day  that  such failure continues.