New York § 505 Verification of tentative assessment roll

New York Statutes

§ 505 — Verification of tentative assessment roll

New York § 505

Law RPTReal Property Tax

Title 1General Provisions

Art. 5Assessment Procedure

This text of New York § 505 (Verification of tentative assessment roll) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 505 (2026).

Text

§ 505. Verification of tentative assessment roll.

1.When the\ntentative assessment roll has been prepared, the assessor, or if such\nroll was prepared by a board of assessors, at least a majority of such\nboard of assessors, shall severally appear before any officer of the\ncounty, authorized by law to administer oaths and shall severally make\nand subscribe before such officer an oath in the following form: "I\n(We), the undersigned, do (severally) depose and swear that, to the best\nof my (our) knowledge and belief, I (we) have set forth in the tentative\nassessment roll attached hereto or filed herewith all the real property\nsituated in the assessing unit in which I am assessor (we are assessors)\nand, with the exception of assessments made by the commissioner, I (we)\nhave estimate

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§ 505. Verification of tentative assessment roll. 1. When the\ntentative assessment roll has been prepared, the assessor, or if such\nroll was prepared by a board of assessors, at least a majority of such\nboard of assessors, shall severally appear before any officer of the\ncounty, authorized by law to administer oaths and shall severally make\nand subscribe before such officer an oath in the following form: "I\n(We), the undersigned, do (severally) depose and swear that, to the best\nof my (our) knowledge and belief, I (we) have set forth in the tentative\nassessment roll attached hereto or filed herewith all the real property\nsituated in the assessing unit in which I am assessor (we are assessors)\nand, with the exception of assessments made by the commissioner, I (we)\nhave estimated the value of such real property at the sums which I (we)\nhave determined to be in accordance with the provisions of section three\nhundred five of the real property tax law", which oath shall be set\nforth on such tentative assessment roll and signed and verified by the\nassessor or assessors.\n 2. If a list of corrections to the roll has been prepared pursuant to\nsubdivision five of section five hundred four of this title, the\nassessor or assessors shall make and subscribe before such officer an\noath in the following form: "I (We), the undersigned, do (severally)\ndepose and swear that I (we) have set forth in the list of corrections\nattached hereto or filed herewith all the changes made to and appearing\non the tentative assessment roll," which oath shall be set forth on such\nlist of corrections and verified by the assessor or assessors.\n