N.Y. Real Property Tax Law § 216: Powers of commissioner upon neglect or refusal of officials to perform duties

§ 216. Powers of commissioner upon neglect or refusal of officials to

perform duties. 1. Whenever it appears to the satisfaction of the

commissioner that any assessor or other public officer, employee or

board of assessment review whose duties relate directly to real property

tax administration has failed to comply with the provisions of this

chapter or any other law relating to such duties, or the rules and

regulations of the commissioner made pursuant thereto, after a hearing

on the facts, the commissioner may issue an order directing such

assessor, officer, employee or board of assessment review to comply with

such law, rule or regulation.

2. If any assessor or other public officer, employee or board of

assessment review whose duties relate directly to real property tax

administration shall willfully and intentionally refuse or neglect to

perform any duty or do any act required by or pursuant to this chapter,

in addition to any other penalty provided by law, such assessor, public

officer, employee or member of a board of assessment review shall

forfeit to the municipal corporation of which such assessor, public

officer, employee or member is an officer a sum not to exceed fifty

dollars for each willful and intentional violation, which may be

recovered by the commissioner.

3. Where a property owner is, in a proceeding conducted pursuant to

this section, found to be directly affected by the violation of state

law or rule, the commissioner in its order shall establish procedures by

which an assessor, officer, employee or board of assessment review whose

duties relate directly to real property tax administration, whether or

not a party to the proceeding, shall remedy the failure to comply with

such state law or rules with respect to an assessment roll filed not

more than three years prior to the commencement of the proceeding. Such

remedy may include reconvening the board of assessment review,

identifying the class of persons eligible to complain when the board of

assessment review reconvenes, and issuing instructions to such board of

assessment review on the law and any documentation required of eligible

complainants in relation to the findings of the commissioner. A copy of

such order shall be mailed to such assessor, officer, employee or board

of assessment review and to each municipal corporation which utilizes

such assessment roll. Such order shall, where appropriate, require the

assessing unit to mail a copy of the order to each eligible complainant

whose name and address is readily ascertainable from the record of the

proceeding.

4. (a) Where the commissioner has ordered the board of assessment

review to reconvene to receive complaints, a copy of the order shall be

mailed by the assessing unit to each eligible complainant, which mailing

shall be accompanied by the form prescribed by the commissioner for

complaints on tentative assessments or such other form as may be

prescribed for such purpose. Included with such order and form shall be

a notice stating the date, time and place at which the board of

assessment review will reconvene. This material shall be mailed to the

eligible complainant no later than fifteen days prior to the meeting of

the board of assessment review. On the date and time specified in such

notice, the board of assessment review will reconvene to hear any

complaints filed pursuant to such order and shall have the powers and

duties set forth in section five hundred twenty-five of this chapter,

except that it may receive only complaints with respect to assessments

of those parcels to which the commissioner's order applies. A petition

for review of the assessment of such property pursuant to either title

one or one-A of article seven of this chapter may be filed no later than

thirty days after the determination of the board of assessment review is

mailed to the petitioner, notwithstanding the provisions of section

seven hundred two or seven hundred thirty of this chapter.

(b) The assessor shall correct the assessment roll upon receipt of the

verified statement of changes from the board of assessment review. If

the assessor no longer has custody of the assessment roll when such

verified statement is received, he or she shall forward a copy of such

verified statement and a copy of the commissioner's order to the person

having custody of the assessment roll or tax roll, which person shall

thereupon make the appropriate corrections. The assessor shall also

forward a copy of the verified statement of changes to the clerk of each

tax levying body which levies taxes on such assessment roll.

(c) Where a tax, special assessment or special ad valorem levy has

been paid prior to the correction of the tax roll pursuant to this

section and the order of the board of assessment review results in a

reduction of the tax liability of a parcel, the tax levying body shall

refund to the person who paid such tax, special assessment or special ad

valorem levy the amount which exceeds the tax, special assessment, or

special ad valorem levy due upon the corrected tax roll. Any such refund

shall be a charge upon each municipal corporation or special district to

the extent that the taxes, special assessments or special ad valorem

levies were levied on its behalf or as is otherwise provided by law with

respect to Nassau and Suffolk counties; provided, however, that no

application need be made by the petitioner for such refund. The verified

statement of changes provided to the clerk of the tax district shall

constitute an application for refund for the purposes of this section.

Where a refund is not made within ninety days of the receipt of the

verified statement of changes, interest in the amount of one percent per

month shall be added to the amount to be refunded for each month or part

thereof in excess of ninety days and paid to the property owner.

(d) Where taxes, special assessments or special ad valorem levies have

been levied prior to the correction of the tax roll pursuant to this

section and the verified statement of changes of the board of assessment

review results in an increase in the tax liability of a parcel or the

imposition of a tax liability upon a parcel, the additional tax, special

assessment, or special ad valorem levy shall be levied, collected and

accounted for as provided in the commissioner's order.

(e) The provisions of title three of article five of this chapter

shall apply as far as practicable to the correction of an assessment

roll or tax roll and, if applicable, to a refund of taxes pursuant to

this section; provided however that no application, except as provided

herein, need be made for such correction or refund.

5. If an assessor, or other public officer, employee or board of

assessment review whose duties relate directly to real property tax

administration fails or refuses to comply with the commissioner's order

within ten days after service of such order or within such time as is

prescribed by the commissioner for compliance with its order, the

commissioner may commence a special proceeding pursuant to article four

of the civil practice law and rules to compel compliance with such

order. Such special proceeding shall be commenced by the counsel to the

department of taxation and finance, except that the attorney general of

the state shall commence such proceeding on behalf of the department if

he or she deems it necessary.