§ 502. Form of assessment roll.
1.The form of the assessment roll\nshall be prescribed or approved by the commissioner, in accordance with\nthe requirements contained in this section.\n 2. Provision shall be made with respect to each separately assessed\nparcel of real property for the entry, in appropriate columns, of the\nname of the owner, last known owner or reputed owner and a description\nsufficient to identify the same, including the surnames of the abutting\nproperty owners and the names of the abutting streets or highways, the\napproximate number of square feet, square rods or acres contained\ntherein or a statement of the linear dimensions thereof. Separately\nassessed privately owned streets or roads, such as those situated within\na subdivision, may be described in a single
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§ 502. Form of assessment roll. 1. The form of the assessment roll\nshall be prescribed or approved by the commissioner, in accordance with\nthe requirements contained in this section.\n 2. Provision shall be made with respect to each separately assessed\nparcel of real property for the entry, in appropriate columns, of the\nname of the owner, last known owner or reputed owner and a description\nsufficient to identify the same, including the surnames of the abutting\nproperty owners and the names of the abutting streets or highways, the\napproximate number of square feet, square rods or acres contained\ntherein or a statement of the linear dimensions thereof. Separately\nassessed privately owned streets or roads, such as those situated within\na subdivision, may be described in a single account in the name of the\nowner, last known owner or reputed owner thereof. When a tax map has\nbeen approved by the commissioner, reference to the lot, block and\nsection number or other identification numbers of any parcel on such map\nshall be deemed a sufficient description of such parcel.\n 3. The assessment roll shall set forth the uniform percentage of value\napplicable to the assessing unit (or in a special assessing unit, the\nuniform percentage of value applicable to the class) pursuant to section\nthree hundred five of this chapter, and shall provide for the entry with\nrespect to each separately assessed parcel of the assessed valuation of\nthe land exclusive of any improvements, the total assessed valuation,\nand the full value of the parcel. Nothing herein shall be deemed to\nrequire entry of a land value for real property subject to the\nprovisions of article nine-B of the real property law. Only the total\nassessment, however, shall be subject to judicial review provided by\narticle seven of this chapter.\n 4. Provision shall be made for the entry of assessments of special\nfranchises in a separate part of the roll, together with the name of the\nowner and a description thereof sufficient to identify the same.\n 5. Provision shall be made for the entry of assessments of parcels of\nreal property wholly exempt from taxation in a separate part of the\nroll. If a parcel of real property is partially exempt, it shall be\nentered with the taxable property, with the amount of the exemption\nshown in a separate column. Property exempt from taxation in a limited\namount shall be entered with the taxable property although the amount of\nthe exemption equals the assessed valuation.\n 6. The form of assessment roll prescribed or approved for use in towns\nshall provide for the entry, in appropriate columns, of the name of the\nvillage, if in a village, the number of the school district and the name\nor number of any special district in which special ad valorem levies are\nmade for district purposes, in which each parcel of real property and\neach special franchise described on such roll is situated, and shall\nalso provide for the entry of apportionments of special franchise\nassessments made pursuant to section six hundred sixteen of this chapter\nand appropriate entries for parcels separately assessed for school\ndistrict or special district purposes.\n 7. Provision shall also be made for the entry of the amount of taxes\nlevied for county, city or town purposes and the amount of any special\nad valorem levies imposed for special district purposes against each\nparcel of real property and each special franchise, together with the\ndate of payment thereof and such other items and details as may be\nrequired.\n 8. Provision shall be made for the entry of the separate amounts of\nreal property taxes to be allocated and paid pursuant to section nine\nhundred sixty-seven of article eighteen-B or section nine hundred\nseventy-p of article eighteen-C of the general municipal law and for the\nassessments of parcels of real property upon which such separate amounts\nof real property taxes are levied.\n 9. Provision shall be made for the entry of the tax billing address of\neach separately assessed parcel. For purposes of this chapter, "tax\nbilling address" means the address designated by the owner to which tax\nbills shall be sent. Such tax billing address may be entered in the form\nof a code.\n