N.Y. Suffolk County Tax Act § 3: Refund of taxes; town assessment roll

§ 3. Refund of taxes; town assessment roll. The assessment roll

prepared by the assessors of each town shall be the official assessment

roll for the town and for every school district and other tax district

lying within the town for which said assessment roll was prepared so far

as it concerns property lying within such school or other tax district.

If in a final order in any proceeding under article 7 of the real

property tax law it is determined that the assessment reviewed was

excessive, unequal or unlawful, or that real property was misclassified,

and it is ordered or directed that the same be corrected or stricken

from the roll, and such order is not made in time to enable the assessor

or other appropriate officer, board or body to make a new or corrected

assessment or to strike such assessment from the roll prior to the

imposing of any tax or special ad valorem levy upon the real property

the assessment of which has been determined to be excessive, unequal or

unlawful, or which has been determined to be misclassified, then any

amount at any time collected upon such excessive, unequal or unlawful

assessment, or as a result of such misclassification, as determined in

such order shall, in the same manner as other county charges, and as

otherwise provided in the real property tax law, be audited and paid by

the county to the petitioner or other person paying such tax or other

levy, including interest thereon as provided in article 7 of the real

property tax law. So much of any tax or other levy, including interest

thereon, as shall be refunded which was imposed for town, county special

district or school district, as hereinafter provided in the following

paragraph, purposes shall be charged by the county to such town or

special district and charged by the town to such school district as

hereinafter provided. Notwithstanding anything to the contrary herein,

if the assessment is reduced by such order by an amount not in excess of

ten thousand dollars, the entirety of the amount refunded shall be

charged by the county to the town in which the real property is

situated. The county may, with the consent and agreement of such town,

special district or school district, finance, pursuant to the local

finance law, for such period, or any lesser portion thereof, as shall be

authorized by the local finance law, in whole or in part, the amount

authorized hereunder to be charged by the county to such town or special

district or by the town to such school district and provide, in such

consent and agreement, for the annual repayment of a sum equal to the

principal of, interest on and redemption premium, if any, together with

a sum to be agreed upon as the share of the county's costs and expenses

incidental to the issuance of obligations to finance the aforedescribed

amount, to be paid by the county in the next fiscal year with respect to

the amortization and payment of such financed amount or which has been

paid by the county in that fiscal year and which has not previously been

so charged with respect to the amortization and payment of, and costs

and expenses incidental to, such financed amount.

Any final order in a proceeding under article 7 of the real property

tax law which orders or directs the correction or striking of an

assessment appearing on that portion of a town assessment roll

applicable to a school district, shall be binding on such town. Any

amount of taxes of such school district at any time collected upon such

assessment in excess of the amount which would have been paid had such

assessment been made as determined by such order, shall be refunded by

the county and shall be charged by the county to such town. Such refund

shall not be charged by the town to such school district, except where

the assessment subject to such proceeding is applicable to property

improved by a nuclear powered electrical generating facility. In such

case, the town shall charge such school district any amount of taxes

collected by such school district upon such assessment in excess of the

amount which would have been paid had such assessment been made as

determined by such order.

The assessors of any town may make copies of any assessment roll or of

a portion thereof, or tax roll, which copy when certified by them as

correct may be used in all respects as and for an original roll or

portion thereof.