N.Y. Real Property Tax Law § 808: Correction of clerical errors in county equalizations

§ 808. Correction of clerical errors in county equalizations. If it

appears to the board of supervisors of any county that a clerical error

has been made by the county equalization agency and that by reason of

such error injustice has been done to one or more cities or towns and

that two years have not elapsed since the equalization, the error may be

corrected by the board of supervisors. If the equalization cannot be

corrected before taxes are levied on the basis thereof, such board shall

determine the amount of county taxes paid or payable by any such city or

town under such equalization in excess of or less than that which such

city or town would have paid under such equalization as corrected. The

excess shall be subtracted, or the deficiency shall be added, from or to

the next county tax levy in such city or town as the situation may

require.