N.Y. Real Property Tax Law § 934: Apportionment of taxes by county court

§ 934. Apportionment of taxes by county court. 1. When the real

property of one person has been erroneously assessed with the real

property of another, any person aggrieved thereby may apply to the

county court by petition duly verified, to have the taxes thereon

apportioned. The application shall be made on eight days' notice to the

assessors of the city or town in which the real property is situated,

and to the party whose real property is included in such assessment.

2. The county court shall take such evidence as may be necessary to

determine the facts, and shall determine and specify the amount of the

tax properly chargeable to the petitioner's property and to the property

of the other party. The collecting officer of such city or town, upon

receiving a copy of the order of the county court, shall change the tax

roll to conform to such order, and shall receive the taxes accordingly.