N.Y. Real Property Tax Law § 1614: Special procedures applicable to a consolidated assessing unit

§ 1614. Special procedures applicable to a consolidated assessing

unit. 1. Consolidated assessment roll. The assessment roll for a

consolidated assessing unit shall be a single assessment roll pertaining

to all property in the consolidated assessing unit. Where any provision

of law makes reference to the assessment roll of a constituent

municipality, that provisions shall be deemed to refer to the portion of

the assessment roll applicable to the constituent municipality, unless

the context requires otherwise.

2. Tentative assessment roll. The tentative assessment roll shall be

filed as required by section five hundred six of this chapter, except:

(a) Upon completion of the tentative assessment roll, the assessor

shall file the original tentative assessment roll in his or her office

and shall file a copy of the tentative assessment roll, or the

applicable portion thereof, with the clerk of each constituent

municipality.

(b) Notice of completion of the tentative assessment roll shall be

published in at least one newspaper in each constituent municipality.

3. Complaints with respect to assessments. The board of assessment

review, or a duly designated hearing panel thereof, shall meet at least

once each year in each constituent municipality to hear complaints with

respect to assessments. The dates of such meetings shall be established

by the board of directors of the consolidated assessing unit, provided

that the first dates established shall be no earlier than the fourth

Tuesday in May and no later than the second Tuesday of June.

4. Final assessment roll. The final assessment roll shall be filed as

required by section five hundred sixteen of this chapter, except:

(a) The assessor shall file the original final assessment roll with

the clerk of the county legislative body, as required by section five

hundred sixteen of this chapter, and shall file a certified copy of the

final assessment roll, or the applicable portion thereof, with the clerk

of each constituent municipality.

(b) Notice of completion of the final assessment roll shall be

published in the newspaper of each constituent municipality.

5. Judicial review. Any proceeding to review an assessment pursuant to

article seven of this chapter shall be maintained against the assessor

either by naming him or her individually or by using the official name

of the consolidated assessing unit, as provided by section seven hundred

four of this chapter. In addition to the requirements of section seven

hundred eight of this chapter, a copy of the petition and notice served

upon the consolidated assessing unit shall be served upon the clerk of

each constituent municipality. The constituent municipality shall not be

deemed to have been made a party to the proceeding thereby, but shall be

entitled to intervene therein at the discretion of the court, to the

extent provided by law. In the event a refund is ordered, the amount to

be refunded shall be charged to the appropriate county, city, town,

village, school district and special district, in the manner prescribed

by section seven hundred twenty-six of this chapter.