N.Y. Suffolk County Tax Act § 30: Readjustment and compromise by board of supervisors

§ 30. Readjustment and compromise by board of supervisors. The board

of supervisors may in its discretion, upon application to it duly made

and upon certificate of the assessor or assessors as hereinafter

provided, compromise and authorize the receiver of taxes or county

treasurer to accept in payment a lesser sum than the face amount

including any penalty of any tax or assessment which is unpaid, when it

shall be made to appear by such certificate of the assessor or assessors

of the town or of the tax district in which the property is situated

that such tax or assessment by reason of over valuation, double

assessment, erroneous area or other error, which has not been otherwise

corrected without fault of the person or corporation assessed, is

erroneously or illegally assessed or levied or is in fact unjust or

inequitable.

The board may fix a time within which the adjusted tax or assessment

shall be paid without penalty. Any deficiency resulting from adjustment

or compromise of any tax or assessment shall be charged back to the town

wherein the error arose and be adjusted and apportioned in the same or

next ensuing tax levy as shall be just according to the extent which

such town or portion thereof benefited thereby in the same manner as

provided by the tax law in the case of refund of a tax erroneously or

illegally assessed or levied.