§ 499-RRRR — Reports to commissioner

New York § 499-RRRR

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 5: Assessment Ceilings For Local Public Utility Mass Real Property
• Art. 4: Exemptions

Text

* § 499-rrrr. Reports to commissioner. 1. The commissioner may require\nfrom an owner of a local public utility mass real property an annual\nreport that shall include such information and data that is prescribed\nin regulation by the commissioner and is reasonable and necessarily\nrelated to the establishment of a ceiling assessment by the commissioner\nfor the local public utility mass real property, and which shall be in\nthe same format and substance as required for special franchise property\npursuant to article six of this chapter. Such reports shall be the same\nfor similarly situated local public utility mass real property owners.\n 2. Every report required by or pursuant to this section shall be made\nby a person authorized to prepare such reports and having knowledge of\nthe contents thereof, or who is authorized to obtain such information.\nThe commissioner may prepare and require the use of forms for making\nsuch reports.\n 3. Any owner of local public utility mass real property failing to\nfile the annual report pursuant to this section within the time\nspecified by the commissioner shall not be entitled to judicial review\nof an assessment ceiling that would have been the subject of such report\nas provided in this title and shall be subject to a fine of one hundred\ndollars for each day until such report is filed in accordance with this\nsection; provided, however, such fine shall not be applied as a tax\nlien; and provided, further, such owner of local public utility mass\nreal property shall not be subject to any other fine or penalty for a\nviolation of this section.\n 4. In addition to the provisions of subdivision three of this section,\nif an owner of local public utility mass real property fails to furnish\na report required by this section within the required time frame, the\ncommissioner may commence a special proceeding in the supreme court to\ncompel such owner to furnish the report.\n 5. If an owner of local public utility mass real property fails to\nsubmit an annual report as required by this section, the assessment\nceiling on the next annual assessment roll shall be calculated using the\nbest information available to the commissioner.\n 6. If an owner of local public utility mass real property makes\nreasonable efforts to file an annual report, such owner shall not be\nsubject to any charge or fine pursuant to this section.\n * NB Repealed January 1, 2027\n