New York § 492 Ascertainment of amount of special assessment in certain cases

New York Statutes

§ 492 — Ascertainment of amount of special assessment in certain cases

New York § 492

Law RPTReal Property Tax

Title 3Miscellaneous Provisions

Art. 4Exemptions

This text of New York § 492 (Ascertainment of amount of special assessment in certain cases) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 492 (2026).

Text

  § 492.  Ascertainment of amount of special assessment in certain\ncases.  If a portion of a parcel of real property is subject to taxation\npursuant to section four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-four, four hundred twenty-six, four hundred thirty, four\nhundred thirty-six or four hundred thirty-eight of this article, the\namount of any special assessment to be levied on such portion shall be\nascertained by considering the benefit to the property to be in the same\nproportion as the assessed valuation of the taxable portion of the\nproperty bears to the assessed valuation of the property.\n

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§ 492. Ascertainment of amount of special assessment in certain\ncases. If a portion of a parcel of real property is subject to taxation\npursuant to section four hundred twenty-a, four hundred twenty-b, four\nhundred twenty-four, four hundred twenty-six, four hundred thirty, four\nhundred thirty-six or four hundred thirty-eight of this article, the\namount of any special assessment to be levied on such portion shall be\nascertained by considering the benefit to the property to be in the same\nproportion as the assessed valuation of the taxable portion of the\nproperty bears to the assessed valuation of the property.\n