New York Statutes

§ 5 — Completion of assessment roll

New York § 5
JurisdictionNew York
Law SCTSuffolk County Tax Act
Art. 1Assessments; Collection of Tax By Collectors

This text of New York § 5 (Completion of 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. Suffolk County Tax Act § 5 (2026).

Text

§ 5. Completion of assessment roll. All assessments shall be made as\nof March first. The assessors shall complete the assessment roll and\nmail notices of increased assessments to property owners on or before\nthe first day of May of each year and shall meet for the hearing of\ncomplaints on the third Tuesday of May in each year, and in all other\nrespects except as herein modified shall proceed in the completion and\ncertification of the assessment roll as directed by the tax law.\n

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Bluebook (online)
New York § 5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/SCT/5.