N.Y. Real Property Tax Law § 556-b: Correction of certain errors, substantial in number and identical in nature

§ 556-b. Correction of certain errors, substantial in number and

identical in nature. 1. If the same clerical error as defined in

paragraph (b), paragraph (d) or paragraph (e) of subdivision two of

section five hundred fifty of this title, or the same unlawful entry as

defined in paragraph (b) of subdivision seven of section five hundred

fifty of this title, occurs with respect to a substantial number of

parcels in the preparation of a tax roll, such clerical error or

unlawful entry shall be corrected as provided in this section.

2. One application, in triplicate, shall be filed with the county

director of real property tax services, on behalf of all owners of

property affected by the clerical error or the unlawful entry described

in subdivision one of this section. Such application shall be on a form

and contain such information as may be prescribed by the commissioner.

3. (a) The county director, within ten days of the receipt of an

application filed pursuant to this section, shall investigate the

circumstances of the claimed clerical error or unlawful entry and shall

forthwith issue a written report, notifying the tax levying body of his

findings with respect thereto. If the tax levying body determines that

the claimed clerical error or unlawful entry has occurred, it shall

immediately issue an order setting forth the corrected taxes, directing

the officer having jurisdiction of the tax roll to correct such roll.

(b) An applicant and all owners of property affected by the clerical

error or unlawful entry, provided the application was filed with the

county director within the period when taxes may be paid without

interest, may pay the corrected tax as determined by the tax levying

body without interest, if payment is made within eight days of the date

on which the corrected tax bill is mailed.

4. Upon issuance of the order prescribed by subdivision three of this

section, the tax levying body shall order the refund of any excess taxes

paid or credit against an outstanding tax with respect to said error or

unlawful entry. The amount of any taxes, including relieved school

taxes, so refunded or credited shall be a charge upon each municipal

corporation, special district or school district to the extent provided

in section five hundred fifty-six of this title, and the procedure for

making the refund or crediting the tax shall be as prescribed in such

section.

5. One copy of an approved application and the order with respect

thereto shall be annexed to the tax roll and warrant, or filed therewith

in accordance with section fifteen hundred eighty-four of this chapter,

by the officer having jurisdiction of the roll and shall become a part

thereof.

6. In the case of an application which has been rejected, the tax

levying body shall mail a copy thereof to the applicant.