§ 616 — Filing of certificates of final assessment of special franchises with assessing units; apportionments

New York § 616

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Art. 6: Assessment of Special Franchises

Text

§ 616. Filing of certificates of final assessment of special\nfranchises with assessing units; apportionments. 1. After determining\nthe final assessment of a special franchise, the commissioner shall file\na certificate of the amount thereof with the assessors of the assessing\nunit in which such special franchise is subject to assessment. Such\ncertificates shall be filed with the assessors not later than (a) thirty\ndays prior to the last date provided by law for the final completion,\nverification and filing of annual assessment rolls in the case of cities\nin which there is only one school district and in villages and (b) ten\ndays prior to the date provided by law for hearing of complaints in\nrelation to assessments in the case of cities in which more than one\nschool district is wholly or partly located and in towns. Any such\ncertificate filed with the assessors of a town shall also specify the\namount of each special franchise assessment in any village therein.\n 2. Except in a special assessing unit, the final assessment of every\nspecial franchise in an assessing unit as shown on such certificate\nshall be entered by the assessors in the proper part of the assessment\nroll prior to the final completion, verification and filing of the\nassessment roll in the case of cities and villages and prior to the\nhearing of complaints pursuant to section five hundred twelve of this\nchapter in the case of towns; provided, however, that in the case of\ncities in which more than one school district is wholly or partly\nlocated, the final assessment of every special franchise located in more\nthan one school district and the apportionment thereof shall be entered\non the assessment roll prior to the hearing of complaints in relation to\nassessments. In towns the assessment of each special franchise located\nin more than one school district or in one or more special districts\nshall be apportioned by the assessors among each such school district\nand special district prior to the hearing of complaints pursuant to\nsection five hundred twelve of this chapter. Upon the request of any\nspecial franchise owner, the assessor shall furnish certified statements\nof the amounts apportioned to the respective districts. The final\nassessment of a special franchise entered on the assessment roll by the\nassessors shall become a part thereof with the same force and effect as\nif such assessment had been originally made by such assessors.\n 3. Where a village has enacted a local law as provided in subdivision\nthree of section fourteen hundred two of this chapter, the town or\ncounty assessor shall enter the final assessment of every special\nfranchise as determined by the commissioner for purposes of such village\non the copy of the part of the town or county assessment roll used for\nvillage tax purposes.\n 4. In special assessing units, the final assessment of special\nfranchise shall be determined by the assessor by multiplying the full\nvalue certified by the commissioner by the uniform percentage at which\nall property in class three is assessed. Such final assessments shall be\nentered by the assessor on the proper part of the assessment roll.\n