N.Y. Real Property Tax Law § 489-kk: Tentative determination of railroad ceiling; notice, complaints and hearing

§ 489-kk. Tentative determination of railroad ceiling; notice,

complaints and hearing. 1. Each year the commissioner shall make a

tentative determination of each railroad ceiling. Thereafter, the

commissioner shall give notice in writing to each assessing unit and

each railroad company for which such tentative determination of a

railroad ceiling shall have been made specifying the amount of such

ceiling and the time and place where the commissioner will meet to hear

any complaint concerning such tentative determination. Such notice must

be served at least twenty days prior to the date specified for the

hearing.

2. A railroad company or assessing unit objecting to a tentative

determination of the railroad ceiling must serve its complaint upon the

commissioner in writing and a copy thereof upon the assessing unit or

railroad company, as the case may be, at least five days before the day

specified for the hearing, specifying its objections to such tentative

determination. Service may be made either in person or by mail. On or

before the date specified for the hearing an affidavit of service shall

be filed with the commissioner stating in substance that service has

been made in accordance with the provisions of this section.

3. The commissioner shall meet at the time and place specified in such

notice to hear complaints in relation to the tentative determination of

the railroad ceiling. The provisions of section five hundred twelve of

this chapter shall apply so far as may be practicable to a hearing under

this section. Nothing contained in this subdivision shall be construed

to require a hearing to be conducted when no complaints have been filed.