§ 216 — Powers of commissioner upon neglect or refusal of officials to perform duties

§ 216. Powers of commissioner upon neglect or refusal of officials to\nperform duties. 1. Whenever it appears to the satisfaction of the\ncommissioner that any assessor or other public officer, employee or\nboard of assessment review whose duties relate directly to real property\ntax administration has failed to comply with the provisions of this\nchapter or any other law relating to such duties, or the rules and\nregulations of the commissioner made pursuant thereto, after a hearing\non the facts, the commissioner may issue an order directing such\nassessor, officer, employee or board of assessment review to comply with\nsuch law, rule or regulation.\n 2. If any assessor or other public officer, employee or board of\nassessment review whose duties relate directly to real property tax\nadministration shall willfully and intentionally refuse or neglect to\nperform any duty or do any act required by or pursuant to this chapter,\nin addition to any other penalty provided by law, such assessor, public\nofficer, employee or member of a board of assessment review shall\nforfeit to the municipal corporation of which such assessor, public\nofficer, employee or member is an officer a sum not to exceed fifty\ndollars for each willful and intentional violation, which may be\nrecovered by the commissioner.\n 3. Where a property owner is, in a proceeding conducted pursuant to\nthis section, found to be directly affected by the violation of state\nlaw or rule, the commissioner in its order shall establish procedures by\nwhich an assessor, officer, employee or board of assessment review whose\nduties relate directly to real property tax administration, whether or\nnot a party to the proceeding, shall remedy the failure to comply with\nsuch state law or rules with respect to an assessment roll filed not\nmore than three years prior to the commencement of the proceeding. Such\nremedy may include reconvening the board of assessment review,\nidentifying the class of persons eligible to complain when the board of\nassessment review reconvenes, and issuing instructions to such board of\nassessment review on the law and any documentation required of eligible\ncomplainants in relation to the findings of the commissioner. A copy of\nsuch order shall be mailed to such assessor, officer, employee or board\nof assessment review and to each municipal corporation which utilizes\nsuch assessment roll. Such order shall, where appropriate, require the\nassessing unit to mail a copy of the order to each eligible complainant\nwhose name and address is readily ascertainable from the record of the\nproceeding.\n 4. (a) Where the commissioner has ordered the board of assessment\nreview to reconvene to receive complaints, a copy of the order shall be\nmailed by the assessing unit to each eligible complainant, which mailing\nshall be accompanied by the form prescribed by the commissioner for\ncomplaints on tentative assessments or such other form as may be\nprescribed for such purpose. Included with such order and form shall be\na notice stating the date, time and place at which the board of\nassessment review will reconvene. This material shall be mailed to the\neligible complainant no later than fifteen days prior to the meeting of\nthe board of assessment review. On the date and time specified in such\nnotice, the board of assessment review will reconvene to hear any\ncomplaints filed pursuant to such order and shall have the powers and\nduties set forth in section five hundred twenty-five of this chapter,\nexcept that it may receive only complaints with respect to assessments\nof those parcels to which the commissioner's order applies. A petition\nfor review of the assessment of such property pursuant to either title\none or one-A of article seven of this chapter may be filed no later than\nthirty days after the determination of the board of assessment review is\nmailed to the petitioner, notwithstanding the provisions of section\nseven hundred two or seven hundred thirty of this chapter.\n (b) The assessor shall correct the assessment roll upon receipt of the\nverified statement of changes from the board of assessment review. If\nthe assessor no longer has custody of the assessment roll when such\nverified statement is received, he or she shall forward a copy of such\nverified statement and a copy of the commissioner's order to the person\nhaving custody of the assessment roll or tax roll, which person shall\nthereupon make the appropriate corrections. The assessor shall also\nforward a copy of the verified statement of changes to the clerk of each\ntax levying body which levies taxes on such assessment roll.\n (c) Where a tax, special assessment or special ad valorem levy has\nbeen paid prior to the correction of the tax roll pursuant to this\nsection and the order of the board of assessment review results in a\nreduction of the tax liability of a parcel, the tax levying body shall\nrefund to the person who paid such tax, special assessment or special ad\nvalorem levy the amount which exceeds the tax, special assessment, or\nspecial ad valorem levy due upon the corrected tax roll. Any such refund\nshall be a charge upon each municipal corporation or special district to\nthe extent that the taxes, special assessments or special ad valorem\nlevies were levied on its behalf or as is otherwise provided by law with\nrespect to Nassau and Suffolk counties; provided, however, that no\napplication need be made by the petitioner for such refund. The verified\nstatement of changes provided to the clerk of the tax district shall\nconstitute an application for refund for the purposes of this section.\nWhere a refund is not made within ninety days of the receipt of the\nverified statement of changes, interest in the amount of one percent per\nmonth shall be added to the amount to be refunded for each month or part\nthereof in excess of ninety days and paid to the property owner.\n (d) Where taxes, special assessments or special ad valorem levies have\nbeen levied prior to the correction of the tax roll pursuant to this\nsection and the verified statement of changes of the board of assessment\nreview results in an increase in the tax liability of a parcel or the\nimposition of a tax liability upon a parcel, the additional tax, special\nassessment, or special ad valorem levy shall be levied, collected and\naccounted for as provided in the commissioner's order.\n (e) The provisions of title three of article five of this chapter\nshall apply as far as practicable to the correction of an assessment\nroll or tax roll and, if applicable, to a refund of taxes pursuant to\nthis section; provided however that no application, except as provided\nherein, need be made for such correction or refund.\n 5. If an assessor, or other public officer, employee or board of\nassessment review whose duties relate directly to real property tax\nadministration fails or refuses to comply with the commissioner's order\nwithin ten days after service of such order or within such time as is\nprescribed by the commissioner for compliance with its order, the\ncommissioner may commence a special proceeding pursuant to article four\nof the civil practice law and rules to compel compliance with such\norder. Such special proceeding shall be commenced by the counsel to the\ndepartment of taxation and finance, except that the attorney general of\nthe state shall commence such proceeding on behalf of the department if\nhe or she deems it necessary.\n