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New York Real Property Tax - Title 3 - § 550 Definitions

Legal Research Home > New York Laws > Real Property Tax > New York Real Property Tax - Title 3 - § 550 Definitions


Real Property Tax 
 
    § 550. Definitions. When used in this title:
    1.  "Assessment  roll" means the assessment roll as it exists from the
  time of its tentative completion to the time  of  the  annexation  of  a
  warrant for the collection of taxes.
    2. "Clerical error" means:
    (a)  an incorrect entry of assessed valuation on an assessment roll or
  on a tax roll which, because of a mistake  in  transcription,  does  not
  conform  to  the entry for the same parcel which appears on the property
  record card, field book or other final work product of the assessor,  or
  the final verified statement of the board of assessment review; or
    (b)  an entry which is a mathematical error present in the computation
  of a partial exemption; or
    (c) an incorrect entry of assessed valuation on an assessment roll  or
  on  a  tax  roll for a parcel which, except for a failure on the part of
  the assessor to act on a partial exemption, would be eligible  for  such
  partial exemption; or
    (d)  an entry which is a mathematical error present in the computation
  or extension of the tax; or
    (e) an entry on a tax roll which is incorrect by reason of  a  mistake
  in  the  determination or transcription of a special assessment or other
  charge based on units of service provided by a special district; or
    (f) a duplicate entry on an assessment roll or on a tax  roll  of  the
  description  or assessed valuation, or both, of an entire single parcel;
  or
    (g) an entry on an assessment or tax roll which is incorrect by reason
  of an arithmetical mistake by the assessor  appearing  on  the  property
  record card, field book or other final work product of the assessor; or
    (h)  an  incorrect  entry  on  a  tax roll of a relevied school tax or
  relevied village tax which has been previously paid; or
    (i) an entry on a tax roll which is incorrect by reason of  a  mistake
  in the transcription of a relevied school tax or relevied village tax.
    3. "Error in essential fact" means:
    (a)  an incorrect entry on the taxable portion of the assessment roll,
  or the tax roll, or both, of the assessed valuation of an improvement to
  real property which was destroyed or removed  prior  to  taxable  status
  date for such assessment roll; or
    (b)  an incorrect entry on the taxable portion of the assessment roll,
  or the tax roll, or both, of the assessed valuation of an improvement to
  real property which was not in existence  or  which  was  present  on  a
  different parcel; or
    (c)  an  incorrect  entry  of  acreage  on  the taxable portion of the
  assessment roll, or the tax roll, or both, which acreage was  considered
  by  the assessor in the valuation of the parcel and which resulted in an
  incorrect  assessed  valuation,  where  such  acreage  is  shown  to  be
  incorrect on a survey submitted by the applicant; or
    (d)  the  omission  of  the  value  of  an improvement present on real
  property prior to taxable status date; or
    (e) an incorrect entry of a partial exemption on  an  assessment  roll
  for  a parcel which is not eligible for such partial exemption; provided
  that the exemption has not  been  renounced  pursuant  to  section  four
  hundred ninety-six of this chapter; or
    (f)  an  entry  pursuant  to  article  nineteen  of this chapter on an
  assessment  or  tax  roll  which   is   incorrect   by   reason   of   a
  misclassification  of  property  which  is  exclusively  used for either
  residential or non-residential purposes.
    4. "Improvement" means real property as defined in  paragraph  (b)  of
  subdivision twelve of section one hundred two of this chapter, and which

  has  been  separately  described and valued on the property record card,
  field book or other final work product of the assessor.
    4-a.  "Omission"  or  "omitted  real  property"  means a parcel wholly
  omitted from the assessment roll or  tax  roll,  taxable  real  property
  entered  on  the  roll  as  wholly  exempt real property, or an error in
  essential fact as defined in paragraph (d) of subdivision three of  this
  section.  An omission shall also include taxable real property for which
  no school district or special district  tax  was  levied  because  of  a
  failure  to include the property within the appropriate taxing district.
  An "omission" or "omitted real property" shall not include real property
  assessed pursuant to subdivisions  two  through  five  of  section  five
  hundred of this article.
    5.  "Tax  levying  body"  means  the  governing  board  of a municipal
  corporation which annexes a warrant for the collection  of  taxes  to  a
  final assessment roll.
    6. "Tax roll" means a final assessment roll upon which taxes have been
  extended and to which a warrant has been annexed.
    7. "Unlawful entry" means:
    (a)  an entry on the taxable portion of the assessment roll or the tax
  roll, or both, of the assessed valuation of real property which,  except
  for  the  provisions  of section four hundred ninety of this chapter, is
  wholly exempt from taxation; or
    (b) an entry on an assessment roll or a tax  roll,  or  both,  of  the
  assessed  valuation  of  real  property  which  is  entirely outside the
  boundaries of the assessing unit, the school  district  or  the  special
  district  in which the real property is designated as being located, but
  not an entry on an assessment roll or  a  tax  roll,  or  both,  of  the
  assessed  valuation  of  real property assessed pursuant to subdivisions
  two through five of section five hundred of this article; or
    (c) an entry of assessed valuation on an assessment roll or on  a  tax
  roll,  or  both,  which  has  been  made by a person or body without the
  authority to make such entry; or
    (d) an entry of assessed valuation of state land subject  to  taxation
  on  an  assessment  roll  or  on  a tax roll, or both, which exceeds the
  assessment of such land approved by the commissioner; or
    (e) an entry of assessed  valuation  of  a  special  franchise  on  an
  assessment  roll  or  on  a  tax  roll, or both, which exceeds the final
  assessment  thereof  as  determined  by  the  commissioner  pursuant  to
  subdivision  one of section six hundred six of this chapter, or the full
  value of that  special  franchise  as  determined  by  the  commissioner
  pursuant  to  subdivision two of section six hundred six of this chapter
  adjusted by  the  final  state  equalization  rate  established  by  the
  commissioner for the assessment roll upon which that value appears.
Section:  Previous  Title 3  550  551  551-A  552  553  554  555  556  556-B  557  558  559  Next

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Last modified: February 16, 2014