N.Y. Real Property Tax Law § 504: Preparation of assessment roll

§ 504. Preparation of assessment roll. 1. The commissioner shall adopt

rules and regulations for the preparation and use of the assessment roll

and shall advise with and instruct assessors and other officers as to

their duties with respect thereto. The assessors shall prepare the roll

in the form prescribed or approved by the commissioner and in accordance

with the rules and regulations adopted by such commissioner relative

thereto.

2. (a) Except in special assessing units, where a parcel separately

assessed for general municipal purposes lies partly within a special

district the portion within such special district shall be separately

assessed for special district purposes.

(b) In a special assessing unit, where a parcel separately assessed

for general municipal purposes lies partly within a special district,

school district or village, the portion within each such special

district, school district or village shall be separately assessed for

special district, school district or village purposes, as the case may

be.

3. Real property of a railroad company which has elected to have the

provisions of title two-a of article four of this chapter apply to such

company shall be assessed in accordance with the provisions of section

four hundred eighty-nine-c of this chapter.

4. Whenever a map is filed with a county clerk, pursuant to article

nine of the real property law, subdividing a tract of land, the assessor

shall enter each lot on that map as a separate parcel on the next

tentative assessment roll, unless the assessor determines the separate

assessment of one or more lots to be impracticable.

5. Prior to filing the tentative assessment roll in accordance with

the provisions of section five hundred six of this title, the assessor

may correct any erroneous entries on such roll by making such changes as

may be necessary and by executing a verified list of such corrections

and filing such list at the same time as the tentative roll is filed.

The assessor shall, at the same time, forward a copy of the verified

list of corrections to the county director of real property tax

services. Any corrections of erroneous entries shall be of no force or

effect unless such corrections are included on the verified list of

corrections and the duplicate copy of such list filed with the county

director of real property tax services.

5-a. Notwithstanding any other provision of the law, real property

owned by a homeowners' association may be separately assessed to that

association or may be incorporated in the assessments of the parcels of

the members of that association. Whenever any real property is so

incorporated, the inventory maintained for each parcel shall describe

how the value of that real property has been incorporated in the

assessment of such parcel.

6. If in the preparation of the roll an error or omission is made in

the description of a parcel of real property or in entering or failing

to enter the name of the owner, last known owner or reputed owner, such

error or omission shall not prevent the levy, collection and enforcement

of the payment of the taxes thereon if the parcel can be identified and

located with reasonable certainty.