N.Y. Real Property Tax Law § 618: Notice of final assessment of special franchises to owners thereof

§ 618. Notice of final assessment of special franchises to owners

thereof. Upon filing the certificate of the final assessment of a

special franchise with an assessing unit, the commissioner shall give

written notice to the special franchise owner, which notice shall

contain the final assessment of such special franchise. Any such notice

with respect to a special franchise assessment in a town shall also

specify the amount thereof in any village in such town. It may be served

on the special franchise owner if a partnership, association or

corporation by mailing a copy thereof to its principal place of

business, and if a person, by mailing a copy thereof to him at his place

of business or last known place of residence.