2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 1 - General Provisions › 504 - Preparation of Assessment Roll.

§ 504. Preparation of assessment roll. 1. The commissioner shall adopt
rules and regulations for the preparation and use of the assessment roll
and  shall  advise  with and instruct assessors and other officers as to
their duties with respect thereto. The assessors shall prepare the  roll
in the form prescribed or approved by the commissioner and in accordance
with  the  rules  and  regulations adopted by such commissioner relative
thereto.
2. (a) Except in special assessing units, where  a  parcel  separately
assessed  for  general  municipal  purposes lies partly within a special
district the portion within such special district  shall  be  separately
assessed for special district purposes.
(b)  In  a  special assessing unit, where a parcel separately assessed
for general municipal purposes lies partly within  a  special  district,
school  district  or  village,  the  portion  within  each  such special
district, school district or village shall be  separately  assessed  for
special  district,  school district or village purposes, as the case may
be.
3. Real property of a railroad company which has elected to  have  the
provisions  of title two-a of article four of this chapter apply to such
company shall be assessed in accordance with the provisions  of  section
four hundred eighty-nine-c of this chapter.
4.  Whenever  a  map is filed with a county clerk, pursuant to article
nine of the real property law, subdividing a tract of land, the assessor
shall enter each lot on that map  as  a  separate  parcel  on  the  next
tentative  assessment  roll, unless the assessor determines the separate
assessment of one or more lots to be impracticable.
5. Prior to filing the tentative assessment roll  in  accordance  with
the  provisions  of section five hundred six of this title, the assessor
may correct any erroneous entries on such roll by making such changes as
may be necessary and by executing a verified list  of  such  corrections
and  filing  such  list at the same time as the tentative roll is filed.
The assessor shall, at the same time, forward a  copy  of  the  verified
list  of  corrections  to  the  county  director  of  real  property tax
services. Any corrections of erroneous entries shall be of no  force  or
effect  unless  such  corrections  are  included on the verified list of
corrections and the duplicate copy of such list filed  with  the  county
director of real property tax services.
5-a.  Notwithstanding  any  other  provision of the law, real property
owned by a homeowners' association may be separately  assessed  to  that
association  or may be incorporated in the assessments of the parcels of
the members of that  association.  Whenever  any  real  property  is  so
incorporated,  the  inventory  maintained for each parcel shall describe
how the value of  that  real  property  has  been  incorporated  in  the
assessment of such parcel.
6.  If  in the preparation of the roll an error or omission is made in
the description of a parcel of real property or in entering  or  failing
to  enter the name of the owner, last known owner or reputed owner, such
error or omission shall not prevent the levy, collection and enforcement
of the payment of the taxes thereon if the parcel can be identified  and
located with reasonable certainty.