New York Real Property Tax Law Section 620 - Adjustment of special franchise assessments upon change of fiscal year.

  620.  Adjustment  of  special  franchise assessments upon change of
  fiscal year. When the fiscal year of a city or village has been  changed
  pursuant  to  law,  the  commissioner  shall  after  a hearing make such
  adjustments in the assessment  of  each  special  franchise  subject  to
  assessment  in  such  city  or  village  as  may  be necessary under the
  circumstances.

Last modified: February 3, 2019