§ 550 — Definitions

New York § 550

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 3: Correction of Assessment Rolls and Tax Rolls
• Art. 5: Assessment Procedure

Text

§ 550. Definitions. When used in this title:\n 1. "Assessment roll" means the assessment roll as it exists from the\ntime of its tentative completion to the time of the annexation of a\nwarrant for the collection of taxes.\n 2. "Clerical error" means:\n (a) an incorrect entry of assessed valuation on an assessment roll or\non a tax roll which, because of a mistake in transcription, does not\nconform to the entry for the same parcel which appears on the property\nrecord card, field book or other final work product of the assessor, or\nthe final verified statement of the board of assessment review; or\n (b) an entry which is a mathematical error present in the computation\nof a partial exemption; or\n (c) an incorrect entry of assessed valuation on an assessment roll or\non a tax roll for a parcel which, except for a failure on the part of\nthe assessor to act on a partial exemption, would be eligible for such\npartial exemption; or\n (d) an entry which is a mathematical error present in the computation\nor extension of the tax; or\n (e) an entry on a tax roll which is incorrect by reason of a mistake\nin the determination or transcription of a special assessment or other\ncharge based on units of service provided by a special district; or\n (f) a duplicate entry on an assessment roll or on a tax roll of the\ndescription or assessed valuation, or both, of an entire single parcel;\nor\n (g) an entry on an assessment or tax roll which is incorrect by reason\nof an arithmetical mistake by the assessor appearing on the property\nrecord card, field book or other final work product of the assessor; or\n (h) an incorrect entry on a tax roll of a relevied school tax or\nrelevied village tax which has been previously paid; or\n (i) an entry on a tax roll which is incorrect by reason of a mistake\nin the transcription of a relevied school tax or relevied village tax;\nor\n (j) an incorrect entry of assessed valuation on an assessment roll or\na tax roll due to an assessor's failure to utilize the required\nassessment method pursuant to section five hundred eighty-one-a of this\narticle in the valuation of qualifying real property.\n 3. "Error in essential fact" means:\n (a) an incorrect entry on the taxable portion of the assessment roll,\nor the tax roll, or both, of the assessed valuation of an improvement to\nreal property which was destroyed or removed prior to taxable status\ndate for such assessment roll; or\n (b) an incorrect entry on the taxable portion of the assessment roll,\nor the tax roll, or both, of the assessed valuation of an improvement to\nreal property which was not in existence or which was present on a\ndifferent parcel; or\n (c) an incorrect entry of acreage on the taxable portion of the\nassessment roll, or the tax roll, or both, which acreage was considered\nby the assessor in the valuation of the parcel and which resulted in an\nincorrect assessed valuation, where such acreage is shown to be\nincorrect on a survey submitted by the applicant; or\n (d) the omission of the value of an improvement present on real\nproperty prior to taxable status date; or\n (e) an incorrect entry of a partial exemption on an assessment roll\nfor a parcel which is not eligible for such partial exemption; provided\nthat the exemption has not been renounced pursuant to section four\nhundred ninety-six of this chapter; or\n (f) an entry pursuant to article nineteen of this chapter on an\nassessment or tax roll which is incorrect by reason of a\nmisclassification of property which is exclusively used for either\nresidential or non-residential purposes.\n 4. "Improvement" means real property as defined in paragraph (b) of\nsubdivision twelve of section one hundred two of this chapter, and which\nhas been separately described and valued on the property record card,\nfield book or other final work product of the assessor.\n 4-a. "Omission" or "omitted real property" means a parcel wholly\nomitted from the assessment roll or tax roll, taxable real property\nentered on the roll as wholly exempt real property, or an error in\nessential fact as defined in paragraph (d) of subdivision three of this\nsection. An omission shall also include taxable real property for which\nno school district or special district tax was levied because of a\nfailure to include the property within the appropriate taxing district.\nAn "omission" or "omitted real property" shall not include real property\nassessed pursuant to subdivisions two through five of section five\nhundred of this article.\n 5. "Tax levying body" means the governing board of a municipal\ncorporation which annexes a warrant for the collection of taxes to a\nfinal assessment roll.\n 6. "Tax roll" means a final assessment roll upon which taxes have been\nextended and to which a warrant has been annexed.\n 7. "Unlawful entry" means:\n (a) an entry on the taxable portion of the assessment roll or the tax\nroll, or both, of the assessed valuation of real property which, except\nfor the provisions of section four hundred ninety of this chapter, is\nwholly exempt from taxation; or\n (b) an entry on an assessment roll or a tax roll, or both, of the\nassessed valuation of real property which is entirely outside the\nboundaries of the assessing unit, the school district or the special\ndistrict in which the real property is designated as being located, but\nnot an entry on an assessment roll or a tax roll, or both, of the\nassessed valuation of real property assessed pursuant to subdivisions\ntwo through five of section five hundred of this article; or\n (c) an entry of assessed valuation on an assessment roll or on a tax\nroll, or both, which has been made by a person or body without the\nauthority to make such entry; or\n (d) an entry of assessed valuation of state land subject to taxation\non an assessment roll or on a tax roll, or both, which exceeds the\nassessment of such land approved by the commissioner; or\n (e) an entry of assessed valuation of a special franchise on an\nassessment roll or on a tax roll, or both, which exceeds the final\nassessment thereof as determined by the commissioner pursuant to\nsubdivision one of section six hundred six of this chapter, or the full\nvalue of that special franchise as determined by the commissioner\npursuant to subdivision two of section six hundred six of this chapter\nadjusted by the final state equalization rate established by the\ncommissioner for the assessment roll upon which that value appears.\n