2023 New York Laws › RPT - Real Property Tax › Article 16 - Consolidated Assessing Units › 1614 - Special Procedures Applicable to a Consolidated Assessing Unit.

§  1614.  Special  procedures  applicable  to a consolidated assessing
unit. 1.  Consolidated  assessment  roll.  The  assessment  roll  for  a
consolidated assessing unit shall be a single assessment roll pertaining
to  all property in the consolidated assessing unit. Where any provision
of  law  makes  reference  to  the  assessment  roll  of  a  constituent
municipality, that provisions shall be deemed to refer to the portion of
the  assessment  roll applicable to the constituent municipality, unless
the context requires otherwise.
2. Tentative assessment roll. The tentative assessment roll  shall  be
filed as required by section five hundred six of this chapter, except:
(a)  Upon  completion  of  the tentative assessment roll, the assessor
shall file the original tentative assessment roll in his or  her  office
and  shall  file  a  copy  of  the  tentative  assessment  roll,  or the
applicable  portion  thereof,  with  the  clerk  of   each   constituent
municipality.
(b)  Notice  of  completion  of the tentative assessment roll shall be
published in at least one newspaper in each constituent municipality.
3. Complaints with respect to assessments.  The  board  of  assessment
review,  or a duly designated hearing panel thereof, shall meet at least
once each year in each constituent municipality to hear complaints  with
respect  to assessments. The dates of such meetings shall be established
by the board of directors of the consolidated assessing  unit,  provided
that  the  first  dates  established shall be no earlier than the fourth
Tuesday in May and no later than the second Tuesday of June.
4. Final assessment roll. The final assessment roll shall be filed  as
required by section five hundred sixteen of this chapter, except:
(a)  The  assessor  shall file the original final assessment roll with
the clerk of the county legislative body, as required  by  section  five
hundred  sixteen of this chapter, and shall file a certified copy of the
final assessment roll, or the applicable portion thereof, with the clerk
of each constituent municipality.
(b) Notice of  completion  of  the  final  assessment  roll  shall  be
published in the newspaper of each constituent municipality.
5. Judicial review. Any proceeding to review an assessment pursuant to
article  seven  of this chapter shall be maintained against the assessor
either by naming him or her individually or by using the  official  name
of the consolidated assessing unit, as provided by section seven hundred
four  of  this chapter. In addition to the requirements of section seven
hundred eight of this chapter, a copy of the petition and notice  served
upon  the  consolidated assessing unit shall be served upon the clerk of
each constituent municipality. The constituent municipality shall not be
deemed to have been made a party to the proceeding thereby, but shall be
entitled to intervene therein at the discretion of  the  court,  to  the
extent  provided by law. In the event a refund is ordered, the amount to
be refunded shall be charged to  the  appropriate  county,  city,  town,
village,  school district and special district, in the manner prescribed
by section seven hundred twenty-six of this chapter.