§ 504 — Preparation of assessment roll

§ 504. Preparation of assessment roll. 1. The commissioner shall adopt\nrules and regulations for the preparation and use of the assessment roll\nand shall advise with and instruct assessors and other officers as to\ntheir duties with respect thereto. The assessors shall prepare the roll\nin the form prescribed or approved by the commissioner and in accordance\nwith the rules and regulations adopted by such commissioner relative\nthereto.\n 2. (a) Except in special assessing units, where a parcel separately\nassessed for general municipal purposes lies partly within a special\ndistrict the portion within such special district shall be separately\nassessed for special district purposes.\n (b) In a special assessing unit, where a parcel separately assessed\nfor general municipal purposes lies partly within a special district,\nschool district or village, the portion within each such special\ndistrict, school district or village shall be separately assessed for\nspecial district, school district or village purposes, as the case may\nbe.\n 3. Real property of a railroad company which has elected to have the\nprovisions of title two-a of article four of this chapter apply to such\ncompany shall be assessed in accordance with the provisions of section\nfour hundred eighty-nine-c of this chapter.\n 4. Whenever a map is filed with a county clerk, pursuant to article\nnine of the real property law, subdividing a tract of land, the assessor\nshall enter each lot on that map as a separate parcel on the next\ntentative assessment roll, unless the assessor determines the separate\nassessment of one or more lots to be impracticable.\n 5. Prior to filing the tentative assessment roll in accordance with\nthe provisions of section five hundred six of this title, the assessor\nmay correct any erroneous entries on such roll by making such changes as\nmay be necessary and by executing a verified list of such corrections\nand filing such list at the same time as the tentative roll is filed.\nThe assessor shall, at the same time, forward a copy of the verified\nlist of corrections to the county director of real property tax\nservices. Any corrections of erroneous entries shall be of no force or\neffect unless such corrections are included on the verified list of\ncorrections and the duplicate copy of such list filed with the county\ndirector of real property tax services.\n 5-a. Notwithstanding any other provision of the law, real property\nowned by a homeowners' association may be separately assessed to that\nassociation or may be incorporated in the assessments of the parcels of\nthe members of that association. Whenever any real property is so\nincorporated, the inventory maintained for each parcel shall describe\nhow the value of that real property has been incorporated in the\nassessment of such parcel.\n 6. If in the preparation of the roll an error or omission is made in\nthe description of a parcel of real property or in entering or failing\nto enter the name of the owner, last known owner or reputed owner, such\nerror or omission shall not prevent the levy, collection and enforcement\nof the payment of the taxes thereon if the parcel can be identified and\nlocated with reasonable certainty.\n