2023 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.