N.Y. Real Property Tax Law § 616: Filing of certificates of final assessment of special franchises with assessing units; apportionments

§ 616. Filing of certificates of final assessment of special

franchises with assessing units; apportionments. 1. After determining

the final assessment of a special franchise, the commissioner shall file

a certificate of the amount thereof with the assessors of the assessing

unit in which such special franchise is subject to assessment. Such

certificates shall be filed with the assessors not later than (a) thirty

days prior to the last date provided by law for the final completion,

verification and filing of annual assessment rolls in the case of cities

in which there is only one school district and in villages and (b) ten

days prior to the date provided by law for hearing of complaints in

relation to assessments in the case of cities in which more than one

school district is wholly or partly located and in towns. Any such

certificate filed with the assessors of a town shall also specify the

amount of each special franchise assessment in any village therein.

2. Except in a special assessing unit, the final assessment of every

special franchise in an assessing unit as shown on such certificate

shall be entered by the assessors in the proper part of the assessment

roll prior to the final completion, verification and filing of the

assessment roll in the case of cities and villages and prior to the

hearing of complaints pursuant to section five hundred twelve of this

chapter in the case of towns; provided, however, that in the case of

cities in which more than one school district is wholly or partly

located, the final assessment of every special franchise located in more

than one school district and the apportionment thereof shall be entered

on the assessment roll prior to the hearing of complaints in relation to

assessments. In towns the assessment of each special franchise located

in more than one school district or in one or more special districts

shall be apportioned by the assessors among each such school district

and special district prior to the hearing of complaints pursuant to

section five hundred twelve of this chapter. Upon the request of any

special franchise owner, the assessor shall furnish certified statements

of the amounts apportioned to the respective districts. The final

assessment of a special franchise entered on the assessment roll by the

assessors shall become a part thereof with the same force and effect as

if such assessment had been originally made by such assessors.

3. Where a village has enacted a local law as provided in subdivision

three of section fourteen hundred two of this chapter, the town or

county assessor shall enter the final assessment of every special

franchise as determined by the commissioner for purposes of such village

on the copy of the part of the town or county assessment roll used for

village tax purposes.

4. In special assessing units, the final assessment of special

franchise shall be determined by the assessor by multiplying the full

value certified by the commissioner by the uniform percentage at which

all property in class three is assessed. Such final assessments shall be

entered by the assessor on the proper part of the assessment roll.