N.Y. Real Property Tax Law § 527: Failure to meet for purpose of hearing complaints and ratifying stipulated assessments

§ 527. Failure to meet for purpose of hearing complaints and ratifying

stipulated assessments. 1. If the board of assessment review of any

assessing unit fails to meet for the purpose of hearing complaints or

stipulations in relation to assessments on the day specified by law, the

county treasurer, the chairman of the county legislative body and the

clerk of the county legislative body shall serve as an acting board of

assessment review which shall hear and determine complaints and ratify

stipulations in relation to assessments as provided in this section.

2. Immediately following the failure of the board of assessment review

to meet to hear complaints or stipulations in relation to assessments on

the day specified by law, the assessor shall so notify the county

director of real property tax services. At such time the assessor shall

also transmit to the county director all complaints or stipulations

filed pursuant to subdivision one of section five hundred twenty-four of

this title in his or her possession.

3. Upon receiving notice pursuant to subdivision two of this section,

the county director of real property tax services shall cause the acting

board of assessment review to establish a time, date and place for such

acting board to meet to hear complaints or ratify stipulations in

relation to assessments. Such hearing shall be scheduled on a date no

earlier than fifteen days after the date specified by law on which the

board of assessment should have heard complaints in relation to

assessments and no later than ten days prior to the last date provided

by law for the completion and filing of the final assessment roll. The

hearing shall be scheduled for a period of at least four hours, not

necessarily continuous, between nine o'clock in the morning and ten

o'clock in the evening, with at least two hours after six o'clock in the

evening. To the extent practicable, the hearing shall be held in the

assessing unit for which the acting board of assessment review serves.

4. Not later than seven days prior to the date on which the hearing of

the acting board of assessment review is scheduled, the county director

of real property tax services shall send by first class mail to each

person who filed a complaint referred to in subdivision two of this

section and publish in a newspaper having general circulation in the

assessing unit a notice indicating the time, date and place that the

acting board of assessment review shall meet to hear complaints in

relation to assessments. No such notice shall be required where the

assessor and the person who filed such complaint have entered into a

stipulation of assessment as provided in section five hundred

twenty-four of this title.

5. Complaints and stipulations with respect to assessments which

conform to the requirements of subdivisions two, three and four of

section five hundred twenty-four of this title may be filed with the

assessor or county director of real property tax services at any time

prior to the meeting of the acting board of assessment review to hear

complaints in relation to assessments or with such acting board at such

hearing or at any adjourned hearing. On or before the date of such

hearing, the assessor and the county director shall deliver to such

acting board all complaints in their possession.

6. At the time, date and place established pursuant to subdivision

three of this section and so many days thereafter as the acting board of

assessment review deems necessary, such acting board shall meet to hear

the complaints and stipulations in relation to assessments referred to

in subdivision two of this section or filed pursuant to subdivision five

of this section. At such hearing or adjourned hearing, the acting board

of assessment review shall exercise and perform all of the powers and

duties conferred upon the boards of assessment review by subdivision two

of section five hundred twenty-five of this title. The assessor shall

attend all such hearings or adjourned hearings of the acting board of

assessment review.

7. The acting board of assessment review shall thereafter determine

each complaint by exercising and performing all of the powers and duties

conferred upon boards of assessment review by subdivisions three and

four of section five hundred twenty-five of this title. The county

director shall provide administrative support in preparing the statement

and notices required by such subdivisions and the assessor shall make

the changes ordered by such acting board as provided in subdivision five

of section five hundred twenty-six of this title.

8. Expenses incurred by a county pursuant to this section in providing

administrative support to an acting board of assessment review

including, but not limited to the cost of preparing, mailing and

publishing any notices, statements or minutes required by this section

or section five hundred twenty-five of this title shall be charged to

the assessing unit, provided, however, that nothing in this section

shall prevent the assessing unit from providing administrative support

to the acting board of assessment review under the county director's

supervision and from incurring such expenses in the first instance.