2023 New York Laws › RPT - Real Property Tax › Article 2 - State Board › 216 - Powers of Commissioner Upon Neglect or Refusal of Officials to Perform Duties.

§  216. Powers of commissioner upon neglect or refusal of officials to
perform duties. 1. Whenever  it  appears  to  the  satisfaction  of  the
commissioner  that  any  assessor  or  other public officer, employee or
board of assessment review whose duties relate directly to real property
tax administration has failed to comply  with  the  provisions  of  this
chapter  or  any  other  law  relating  to such duties, or the rules and
regulations of the commissioner made pursuant thereto, after  a  hearing
on  the  facts,  the  commissioner  may  issue  an  order directing such
assessor, officer, employee or board of assessment review to comply with
such law, rule or regulation.
2. If any assessor or other  public  officer,  employee  or  board  of
assessment  review  whose  duties  relate  directly to real property tax
administration shall willfully and intentionally refuse  or  neglect  to
perform  any duty or do any act required by or pursuant to this chapter,
in addition to any other penalty provided by law, such assessor,  public
officer,  employee  or  member  of  a  board  of assessment review shall
forfeit to the municipal corporation  of  which  such  assessor,  public
officer,  employee  or  member  is  an officer a sum not to exceed fifty
dollars for  each  willful  and  intentional  violation,  which  may  be
recovered by the commissioner.
3.  Where  a  property owner is, in a proceeding conducted pursuant to
this section, found to be directly affected by the  violation  of  state
law or rule, the commissioner in its order shall establish procedures by
which an assessor, officer, employee or board of assessment review whose
duties  relate  directly to real property tax administration, whether or
not a party to the proceeding, shall remedy the failure to  comply  with
such  state  law  or  rules with respect to an assessment roll filed not
more than three years prior to the commencement of the proceeding.  Such
remedy   may   include  reconvening  the  board  of  assessment  review,
identifying the class of persons eligible to complain when the board  of
assessment  review reconvenes, and issuing instructions to such board of
assessment review on the law and any documentation required of  eligible
complainants  in relation to the findings of the commissioner. A copy of
such order shall be mailed to such assessor, officer, employee or  board
of  assessment  review  and to each municipal corporation which utilizes
such assessment roll. Such order shall, where appropriate,  require  the
assessing  unit to mail a copy of the order to each eligible complainant
whose name and address is readily ascertainable from the record  of  the
proceeding.
4.  (a)  Where  the  commissioner  has ordered the board of assessment
review to reconvene to receive complaints, a copy of the order shall  be
mailed by the assessing unit to each eligible complainant, which mailing
shall  be  accompanied  by  the  form prescribed by the commissioner for
complaints on tentative  assessments  or  such  other  form  as  may  be
prescribed  for such purpose. Included with such order and form shall be
a notice stating the  date,  time  and  place  at  which  the  board  of
assessment  review  will reconvene. This material shall be mailed to the
eligible complainant no later than fifteen days prior to the meeting  of
the  board  of assessment review. On the date and time specified in such
notice, the board of  assessment  review  will  reconvene  to  hear  any
complaints  filed  pursuant  to such order and shall have the powers and
duties set forth in section five hundred twenty-five  of  this  chapter,
except  that  it may receive only complaints with respect to assessments
of those parcels to which the commissioner's order applies.  A  petition
for  review  of the assessment of such property pursuant to either title
one or one-A of article seven of this chapter may be filed no later than
thirty days after the determination of the board of assessment review is

mailed to the petitioner,  notwithstanding  the  provisions  of  section
seven hundred two or seven hundred thirty of this chapter.
(b) The assessor shall correct the assessment roll upon receipt of the
verified  statement  of  changes from the board of assessment review. If
the assessor no longer has custody of  the  assessment  roll  when  such
verified  statement  is received, he or she shall forward a copy of such
verified statement and a copy of the commissioner's order to the  person
having  custody  of  the assessment roll or tax roll, which person shall
thereupon make the appropriate  corrections.  The  assessor  shall  also
forward a copy of the verified statement of changes to the clerk of each
tax levying body which levies taxes on such assessment roll.
(c)  Where  a  tax,  special assessment or special ad valorem levy has
been paid prior to the correction of  the  tax  roll  pursuant  to  this
section  and  the  order  of the board of assessment review results in a
reduction of the tax liability of a parcel, the tax levying  body  shall
refund to the person who paid such tax, special assessment or special ad
valorem  levy  the  amount which exceeds the tax, special assessment, or
special ad valorem levy due upon the corrected tax roll. Any such refund
shall be a charge upon each municipal corporation or special district to
the extent that the taxes, special assessments  or  special  ad  valorem
levies were levied on its behalf or as is otherwise provided by law with
respect  to  Nassau  and  Suffolk  counties;  provided, however, that no
application need be made by the petitioner for such refund. The verified
statement of changes provided to the clerk of  the  tax  district  shall
constitute  an  application for refund for the purposes of this section.
Where a refund is not made within ninety days  of  the  receipt  of  the
verified statement of changes, interest in the amount of one percent per
month shall be added to the amount to be refunded for each month or part
thereof in excess of ninety days and paid to the property owner.
(d) Where taxes, special assessments or special ad valorem levies have
been  levied  prior  to  the correction of the tax roll pursuant to this
section and the verified statement of changes of the board of assessment
review results in an increase in the tax liability of a  parcel  or  the
imposition of a tax liability upon a parcel, the additional tax, special
assessment,  or  special  ad valorem levy shall be levied, collected and
accounted for as provided in the commissioner's order.
(e) The provisions of title three of  article  five  of  this  chapter
shall  apply  as  far  as practicable to the correction of an assessment
roll or tax roll and, if applicable, to a refund of  taxes  pursuant  to
this  section;  provided however that no application, except as provided
herein, need be made for such correction or refund.
5. If an assessor, or other  public  officer,  employee  or  board  of
assessment  review  whose  duties  relate  directly to real property tax
administration fails or refuses to comply with the commissioner's  order
within  ten  days  after service of such order or within such time as is
prescribed by the  commissioner  for  compliance  with  its  order,  the
commissioner  may commence a special proceeding pursuant to article four
of the civil practice law and  rules  to  compel  compliance  with  such
order.  Such special proceeding shall be commenced by the counsel to the
department of taxation and finance, except that the attorney general  of
the  state shall commence such proceeding on behalf of the department if
he or she deems it necessary.