{"data":{"id":"us-ny/n.y.-suffolk-county-tax-act-5","jurisdiction":"us-ny","citation":"N.Y. Suffolk County Tax Act § 5","heading":"Completion of assessment roll","body":"§ 5. Completion of assessment roll. All assessments shall be made as\nof March first. The assessors shall complete the assessment roll and\nmail notices of increased assessments to property owners on or before\nthe first day of May of each year and shall meet for the hearing of\ncomplaints on the third Tuesday of May in each year, and in all other\nrespects except as herein modified shall proceed in the completion and\ncertification of the assessment roll as directed by the tax law.","path":["Suffolk County Tax Act","Article 1. Assessments; Collection of Tax By Collectors"],"source_url":"https://legislation.nysenate.gov/api/3/laws/SCT/5","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"aaf694826cc68e614a5dbcbee9736180f58e212c80643f0ebf7da95a05bf9d6c","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-suffolk-county-tax-act-4","next":"us-ny/n.y.-suffolk-county-tax-act-6"},"notice":"GroundRules: Original legal text. Not legal advice."}