§ 30 — Readjustment and compromise by board of supervisors

New York § 30

• Jurisdiction: New York
• Law SCT: Suffolk County Tax Act
• Art. 1: Assessments; Collection of Tax By Collectors

Text

§ 30. Readjustment and compromise by board of supervisors. The board\nof supervisors may in its discretion, upon application to it duly made\nand upon certificate of the assessor or assessors as hereinafter\nprovided, compromise and authorize the receiver of taxes or county\ntreasurer to accept in payment a lesser sum than the face amount\nincluding any penalty of any tax or assessment which is unpaid, when it\nshall be made to appear by such certificate of the assessor or assessors\nof the town or of the tax district in which the property is situated\nthat such tax or assessment by reason of over valuation, double\nassessment, erroneous area or other error, which has not been otherwise\ncorrected without fault of the person or corporation assessed, is\nerroneously or illegally assessed or levied or is in fact unjust or\ninequitable.\n The board may fix a time within which the adjusted tax or assessment\nshall be paid without penalty. Any deficiency resulting from adjustment\nor compromise of any tax or assessment shall be charged back to the town\nwherein the error arose and be adjusted and apportioned in the same or\nnext ensuing tax levy as shall be just according to the extent which\nsuch town or portion thereof benefited thereby in the same manner as\nprovided by the tax law in the case of refund of a tax erroneously or\nillegally assessed or levied.\n