N.Y. Real Property Tax Law § 555: Changes in descriptions of real property on final assessment rolls

§ 555. Changes in descriptions of real property on final assessment

rolls. The tax levying body of each municipal corporation other than a

school district shall examine any final assessment roll properly before

such body for its action, confirmation or review and shall make such

changes in the descriptions of real property as may be necessary to

render them sufficiently definite for the purpose of enforcement of

collection of taxes by tax sale. If a sufficiently definite description

cannot be obtained for the tax levy of the current year, the board shall

cause the same to be obtained for the tax levy of the succeeding year.

The real property shall not be taxed until such description is obtained,

and it shall then be taxed for the year omitted in the manner provided

for taxing omitted property.