* 499-pppp. Final determination of assessment ceiling; certificate. 1. After the hearing provided in section four hundred ninety-nine-oooo of this title, the commissioner shall finally determine the assessment ceiling for the local public utility mass real property of each local public utility mass real property owner situated in each assessing unit.
2. Notwithstanding that a complaint may not have been filed with respect to a tentative determination of an assessment ceiling, the commissioner shall give effect to any special equalization rate established pursuant to section twelve hundred twenty-four of this chapter or the final state equalization rate for the assessment roll for which the ceiling is established as provided in section four hundred ninety-nine-nnnn of this title prior to the date for the final determination of the assessment ceiling.
3. No later than ten days before the last date prescribed by law for the levy of taxes, the commissioner shall file a certificate setting forth each assessment ceiling as finally determined with the assessor of the appropriate assessing unit or the town or county assessor who prepares a copy of the applicable part of the town or county assessment roll for village tax purposes as provided in subdivision three of section fourteen hundred two of this chapter. The commissioner shall, at the same time, transmit to each owner of local public utility mass real property for which such ceiling has been determined a duplicate copy of such certificate.
4. Any final determination of an assessment ceiling by the commissioner pursuant to subdivision one of this section shall be subject to judicial challenge by an owner of local public utility mass real property or a local assessing jurisdiction in a proceeding under article seven of this chapter; provided however, the time to commence such proceeding shall be within sixty days of the issuance of the final assessment ceiling certificate and all questions of fact and law shall be determined de novo. Any judicial proceeding shall be commenced in the supreme court in the county of Albany or the county agreed upon by the parties in which the local public utility mass real property is located. Nothing in this section shall preclude a challenge of the assessed value established by a local assessing jurisdiction with respect to local public utility mass real property as otherwise provided in article seven of this chapter. In any proceeding challenging an assessed value established by a local assessing jurisdiction for local public utility mass real property, the final certified assessment ceiling established pursuant to subdivision one of this section shall not be considered by the court.
* NB Repealed January 1, 2019
Last modified: February 3, 2019