2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 616 - Filing of Certificates of Final Assessment of Special Franchises With Assessing Units; Apportionments.

§   616.  Filing  of  certificates  of  final  assessment  of  special
  franchises with assessing units; apportionments.  1.  After  determining
  the final assessment of a special franchise, the commissioner shall file
  a  certificate of the amount thereof with the assessors of the assessing
  unit in which such special franchise  is  subject  to  assessment.  Such
  certificates shall be filed with the assessors not later than (a) thirty
  days  prior  to  the last date provided by law for the final completion,
  verification and filing of annual assessment rolls in the case of cities
  in which there is only one school district and in villages and  (b)  ten
  days  prior  to  the  date  provided by law for hearing of complaints in
  relation to assessments in the case of cities in  which  more  than  one
  school  district  is  wholly  or  partly  located and in towns. Any such
  certificate filed with the assessors of a town shall  also  specify  the
  amount of each special franchise assessment in any village therein.
2.  Except  in a special assessing unit, the final assessment of every
  special franchise in an assessing unit  as  shown  on  such  certificate
  shall  be  entered by the assessors in the proper part of the assessment
  roll prior to the final  completion,  verification  and  filing  of  the
  assessment  roll  in  the  case  of cities and villages and prior to the
  hearing of complaints pursuant to section five hundred  twelve  of  this
  chapter  in  the  case  of towns; provided, however, that in the case of
  cities in which more than  one  school  district  is  wholly  or  partly
  located, the final assessment of every special franchise located in more
  than  one school district and the apportionment thereof shall be entered
  on the assessment roll prior to the hearing of complaints in relation to
  assessments. In towns the assessment of each special  franchise  located
  in  more  than  one  school district or in one or more special districts
  shall be apportioned by the assessors among each  such  school  district
  and  special  district  prior  to  the hearing of complaints pursuant to
  section five hundred twelve of this chapter. Upon  the  request  of  any
  special franchise owner, the assessor shall furnish certified statements
  of  the  amounts  apportioned  to  the  respective  districts. The final
  assessment of a special franchise entered on the assessment roll by  the
  assessors  shall become a part thereof with the same force and effect as
  if such assessment had been originally made by such assessors.
3. Where a village has enacted a local law as provided in  subdivision
  three  of  section  fourteen  hundred  two  of this chapter, the town or
  county assessor shall  enter  the  final  assessment  of  every  special
  franchise as determined by the commissioner for purposes of such village
  on  the  copy of the part of the town or county assessment roll used for
  village tax purposes.
4. In  special  assessing  units,  the  final  assessment  of  special
  franchise  shall  be  determined by the assessor by multiplying the full
  value certified by the commissioner by the uniform percentage  at  which
  all property in class three is assessed. Such final assessments shall be
  entered by the assessor on the proper part of the assessment roll.