§ 489-N — Tentative determination of railroad ceiling; notice, complaints and hearing

New York § 489-N

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2-A: Railroad Real Property of Intrastate Railroad Companies
• Art. 4: Exemptions

Text

§ 489-n. Tentative determination of railroad ceiling; notice,\ncomplaints and hearing. 1. Each year the commissioner shall make a\ntentative determination of each railroad ceiling. Thereafter, the\ncommissioner shall give notice in writing to each assessing unit and\neach railroad company for which such tentative determination of a\nrailroad ceiling shall have been made specifying the amount of such\nceiling and the time and place where the commissioner will meet to hear\nany complaint concerning such tentative determination. Such notice must\nbe served at least twenty days prior to the date specified for the\nhearing.\n 2. A railroad company or assessing unit objecting to a tentative\ndetermination of the railroad ceiling must serve its complaint upon the\ncommissioner in writing and a copy thereof upon the assessing unit or\nrailroad company, as the case may be, at least five days before the day\nspecified for the hearing, specifying its objections to such tentative\ndetermination. Service may be made either in person or by mail. On or\nbefore the date specified for the hearing an affidavit of service shall\nbe filed with the commissioner stating in substance that service has\nbeen made in accordance with the provisions of this section.\n 3. The commissioner shall meet at the time and place specified in such\nnotice to hear complaints in relation to the tentative determination of\nthe railroad ceiling. The provisions of section five hundred twelve of\nthis chapter shall apply so far as may be practicable to a hearing under\nthis section. Nothing contained in this subdivision shall be construed\nto require a hearing to be conducted when no complaints have been filed.\n