N.Y. Real Property Tax Law § 500: Ascertainment of facts for assessment

§ 500. Ascertainment of facts for assessment. 1. The assessors in each

city and town shall maintain an inventory of all the real property

located therein including the names of the owners thereof and complete

an annual update thereto on or before the first day of March. The

physical characteristics of real property included in such inventory

shall constitute a public record and shall be available for public

inspection and copying in accordance with paragraph (b) of subdivision

two of section eighty-seven of the public officers law except as

provided in paragraphs (d) and (f) of subdivision two of section

eighty-seven of the public officers law. Disclosure of the inventory

data shall not be considered an unwarranted invasion of personal privacy

as defined in subdivision two of section eighty-nine of the public

officers law.

2. If, in ascertaining facts for purposes of assessment pursuant to

this section, the assessor finds that real property is located within

the assessing unit of which he is the assessor but was not entered on

the assessment roll of such assessing unit for the preceding year and,

in addition, that such real property was entered on the assessment roll

of an adjoining assessing unit for such preceding year, the assessor

shall not henceforth assess such real property unless:

(a) upon approval of a justice of the supreme court, the adjoining

assessing unit agrees in writing that the real property may be so

assessed and in which event the adjoining assessing unit shall not

assess such real property; or

(b) a judgment of the supreme court is entered in a proceeding

pursuant to section two hundred twenty-eight of the county law

determining that such real property is not located in the adjoining

assessing unit.

3. At least thirty days prior to the return date thereof, a copy of

any application for judicial approval of an agreement or any pleading

initiating a judicial proceeding pursuant to subdivision two of this

section shall be served personally or by certified mail upon each owner,

last known owner or reputed owner of real property affected thereby.

4. The entry of real property described in subdivision one of this

section in a manner contrary to the provisions of this section shall

constitute an unlawful entry as defined in paragraph b of subdivision

seven of section five hundred fifty of this chapter.

5. Real property entered on an assessment roll as provided by

subdivision two of this section shall not be subject to the provisions

of section five hundred fifty-one of this chapter relating to the entry

of omitted property on current assessment roll, nor shall the provisions

relating to refunds of taxes provided by section five hundred fifty-six

of this chapter apply as regards the entry of such real property on an

assessment roll of an adjoining assessing unit for preceding years.