N.Y. Real Property Tax Law § 499-rrrr: Reports to commissioner

* § 499-rrrr. Reports to commissioner. 1. The commissioner may require

from an owner of a local public utility mass real property an annual

report that shall include such information and data that is prescribed

in regulation by the commissioner and is reasonable and necessarily

related to the establishment of a ceiling assessment by the commissioner

for the local public utility mass real property, and which shall be in

the same format and substance as required for special franchise property

pursuant to article six of this chapter. Such reports shall be the same

for similarly situated local public utility mass real property owners.

2. Every report required by or pursuant to this section shall be made

by a person authorized to prepare such reports and having knowledge of

the contents thereof, or who is authorized to obtain such information.

The commissioner may prepare and require the use of forms for making

such reports.

3. Any owner of local public utility mass real property failing to

file the annual report pursuant to this section within the time

specified by the commissioner shall not be entitled to judicial review

of an assessment ceiling that would have been the subject of such report

as provided in this title and shall be subject to a fine of one hundred

dollars for each day until such report is filed in accordance with this

section; provided, however, such fine shall not be applied as a tax

lien; and provided, further, such owner of local public utility mass

real property shall not be subject to any other fine or penalty for a

violation of this section.

4. In addition to the provisions of subdivision three of this section,

if an owner of local public utility mass real property fails to furnish

a report required by this section within the required time frame, the

commissioner may commence a special proceeding in the supreme court to

compel such owner to furnish the report.

5. If an owner of local public utility mass real property fails to

submit an annual report as required by this section, the assessment

ceiling on the next annual assessment roll shall be calculated using the

best information available to the commissioner.

6. If an owner of local public utility mass real property makes

reasonable efforts to file an annual report, such owner shall not be

subject to any charge or fine pursuant to this section.

* NB Repealed January 1, 2031