{"data":{"id":"us-ny/n.y.-real-property-tax-law-620","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 620","heading":"Adjustment of special franchise assessments upon change of fiscal year","body":"§ 620. Adjustment of special franchise assessments upon change of\nfiscal year. When the fiscal year of a city or village has been changed\npursuant to law, the commissioner shall after a hearing make such\nadjustments in the assessment of each special franchise subject to\nassessment in such city or village as may be necessary under the\ncircumstances.","path":["Real Property Tax Law","Article 6. Assessment of Special Franchises"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/620","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"242c51aabb33d6b2a6a8a8cd2d4df16231f2a2e64eadfcf6af6e3105d6321a2d","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-618","next":"us-ny/n.y.-real-property-tax-law-622"},"notice":"GroundRules: Original legal text. Not legal advice."}