New York Real Property Tax Law Title 3 - CORRECTION OF ASSESSMENT ROLLS AND TAX ROLLS

• 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...
• 551 - Entry by Assessor of Omitted Real Property on Current Assessment Roll.
  1. The assessor of any assessing unit, upon his own motion or upon the application of any taxpayer therein, shall enter on the assessment roll...
• 551-a - Failure to Extend Tax.
  1. Where it is made to appear to a collecting officer that a tax, which has been levied by or on behalf of a municipal...
• 552 - Correction of Errors on Tentative Assessment Rolls.
  1. Clerical errors, unlawful entries and errors in essential fact on tentative assessment rolls may be corrected in accordance with the provisions of this section....
• 553 - Correction of Final Assessment Rolls.
  1. An assessor shall execute and transmit a petition to the board of assessment review, as prescribed by subdivision two of this section, for correction...
• 554 - Correction of Errors on Tax Rolls.
  1. The appropriate tax levying body may correct a clerical error, an unlawful entry, or an error in essential fact other than an error in...
• 555 - Changes in Descriptions of Real Property on Final Assessment Rolls.
  The tax levying body of each municipal corporation other than a school district shall examine any final assessment roll properly before such body for its...
• 556 - Refunds and Credits of Taxes.
  1. (a) Pursuant to the provisions of this section, an appropriate tax levying body may refund to any person the amount of any tax paid...
• 556-b - Correction of Certain Errors, Substantial in Number and Identical in Nature.
  1. If the same clerical error as defined in paragraph (b), paragraph (d) or paragraph (e) of subdivision two of section five hundred fifty of...
• 557 - Cancellations and Rejections of Certain Delinquent Taxes Returned to County Treasurer.
  1. Where it appears, after the return to the county treasurer of unpaid taxes, that any taxable property in any city or town has been...
• 558 - Cancellation of Void Taxes.
  1. The county legislature of any county shall direct the cancellation of any unpaid tax levied or imposed by such county against property of the...
• 559 - Application of Title.
  1. No "charter law," as such term is defined in section thirty-two of the municipal home rule law, nor local law shall be adopted which...

Last modified: February 3, 2019