§ 499-PPPP — Final determination of assessment ceiling; certificate

* § 499-pppp. Final determination of assessment ceiling; certificate.\n1. After the hearing provided in section four hundred ninety-nine-oooo\nof this title, the commissioner shall finally determine the assessment\nceiling for the local public utility mass real property of each local\npublic utility mass real property owner situated in each assessing unit.\n 2. Notwithstanding that a complaint may not have been filed with\nrespect to a tentative determination of an assessment ceiling, the\ncommissioner shall give effect to any special equalization rate\nestablished pursuant to section twelve hundred twenty-four of this\nchapter prior to the date for the final determination of the assessment\nceiling.\n 3. No later than ten days before the last date prescribed by law for\nthe levy of taxes, the commissioner shall file a certificate setting\nforth each assessment ceiling as finally determined with the assessor of\nthe appropriate assessing unit or the town or county assessor who\nprepares a copy of the applicable part of the town or county assessment\nroll for village tax purposes as provided in subdivision three of\nsection fourteen hundred two of this chapter. The commissioner shall, at\nthe same time, transmit to each owner of local public utility mass real\nproperty for which such ceiling has been determined a duplicate copy of\nsuch certificate.\n 4. (a) Any final determination of an assessment ceiling by the\ncommissioner pursuant to subdivision one of this section shall be\nsubject to judicial challenge by an owner of local public utility mass\nreal property or a local assessing jurisdiction in a proceeding under\narticle seven of this chapter; provided however, the time to commence\nsuch proceeding shall be within sixty days of the issuance of the final\nassessment ceiling certificate and all questions of fact and law shall\nbe determined de novo. Any judicial proceeding shall be commenced in the\nsupreme court in the county of Albany or the county agreed upon by the\nparties in which the local public utility mass real property is located.\n (b) Nothing in this section shall preclude a challenge of the assessed\nvalue established by a local assessing jurisdiction with respect to\nlocal public utility mass real property as otherwise provided in article\nseven of this chapter, provided however that:\n (i) Upon motion of the local assessing jurisdiction, such challenge\nshall be consolidated with the challenge to the final assessment ceiling\ncommenced pursuant to this subdivision and litigated in the venue\nspecified by this subdivision.\n (ii) In any proceeding initiated by an owner of local public utility\nmass real property challenging an assessed value established by a local\nassessing jurisdiction for local public utility mass real property, the\nfinal certified assessment ceiling established pursuant to subdivision\none of this section, and the evidence submitted in connection therewith,\nmay be considered by the court when determining the merits of the\nchallenge to the assessed value established by the assessing unit.\n (iii) In such a proceeding, the local assessing jurisdiction, upon\nrequest to the local public utility mass real property owner, shall be\nprovided with a copy of the portion of the annual report provided to the\ncommissioner under section four hundred ninety-nine-rrrr of this title\nthat directly relates to the local public utility mass real property\nlocated within the local assessing jurisdiction, provided that:\n (A) Such report, or the applicable portion thereof, need only be so\nprovided if (1) the property at issue in the proceeding is property to\nwhich an assessment ceiling applies, and (2) the assessed value\nestablished by the assessing unit for the property is no greater than\nthe assessment ceiling set for the property by the commissioner.\n (B) Notwithstanding any other requirements of law to the contrary, the\nannual report or portion thereof so provided shall be treated by the\nlocal assessing jurisdiction as confidential in all respects, and shall\nnot be published or otherwise disclosed to any person or agency, except\nthat such report may be shared with persons who are providing the local\nassessing jurisdiction with legal or appraisal services in connection\nwith the litigation, in which case such persons shall be likewise\nobliged to treat such report as confidential in all respects, and except\nthat such report may be offered into evidence in the litigation, subject\nto its admissibility being determined by the court. If ruled admissible,\nthe owner of public utility mass real property may move the court for an\norder directing that the portion of the record containing such report,\nor the applicable portion thereof, not be made available for public\ninspection or disclosure. If such a motion is made, the local assessing\njurisdiction shall be deemed to consent thereto.\n (C) If the local public utility mass real property owner is required\nby this subparagraph to provide to the local assessing jurisdiction such\nreport, or the applicable portion thereof, but it fails to do so within\nthirty days of such a request, the proceeding shall be dismissed.\n * NB Repealed January 1, 2027\n