§ 500 — Ascertainment of facts for assessment

§ 500. Ascertainment of facts for assessment. 1. The assessors in each\ncity and town shall maintain an inventory of all the real property\nlocated therein including the names of the owners thereof and complete\nan annual update thereto on or before the first day of March. The\nphysical characteristics of real property included in such inventory\nshall constitute a public record and shall be available for public\ninspection and copying in accordance with paragraph (b) of subdivision\ntwo of section eighty-seven of the public officers law except as\nprovided in paragraphs (d) and (f) of subdivision two of section\neighty-seven of the public officers law. Disclosure of the inventory\ndata shall not be considered an unwarranted invasion of personal privacy\nas defined in subdivision two of section eighty-nine of the public\nofficers law.\n 2. If, in ascertaining facts for purposes of assessment pursuant to\nthis section, the assessor finds that real property is located within\nthe assessing unit of which he is the assessor but was not entered on\nthe assessment roll of such assessing unit for the preceding year and,\nin addition, that such real property was entered on the assessment roll\nof an adjoining assessing unit for such preceding year, the assessor\nshall not henceforth assess such real property unless:\n (a) upon approval of a justice of the supreme court, the adjoining\nassessing unit agrees in writing that the real property may be so\nassessed and in which event the adjoining assessing unit shall not\nassess such real property; or\n (b) a judgment of the supreme court is entered in a proceeding\npursuant to section two hundred twenty-eight of the county law\ndetermining that such real property is not located in the adjoining\nassessing unit.\n 3. At least thirty days prior to the return date thereof, a copy of\nany application for judicial approval of an agreement or any pleading\ninitiating a judicial proceeding pursuant to subdivision two of this\nsection shall be served personally or by certified mail upon each owner,\nlast known owner or reputed owner of real property affected thereby.\n 4. The entry of real property described in subdivision one of this\nsection in a manner contrary to the provisions of this section shall\nconstitute an unlawful entry as defined in paragraph b of subdivision\nseven of section five hundred fifty of this chapter.\n 5. Real property entered on an assessment roll as provided by\nsubdivision two of this section shall not be subject to the provisions\nof section five hundred fifty-one of this chapter relating to the entry\nof omitted property on current assessment roll, nor shall the provisions\nrelating to refunds of taxes provided by section five hundred fifty-six\nof this chapter apply as regards the entry of such real property on an\nassessment roll of an adjoining assessing unit for preceding years.\n