New York Real Property Tax Law Article 6 - ASSESSMENT OF SPECIAL FRANCHISES

• 600 - Assessment of Special Franchises by Commissioner.
  1. The commissioner shall annually determine the assessment of each special franchise subject to assessment in each assessing unit in accordance with the provisions of...
• 602 - Information to Be Furnished to Commissioner.
  1. It shall be the duty of the clerk of an assessing unit, or of a village which has enacted a local law as provided...
• 604 - Special Franchise Reports to Commissioner.
  1. Every person, partnership, association or corporation acquiring a special franchise, hereinafter referred to in this article as a special franchise owner, shall within thirty...
• 606 - Use of State Equalization Rates, Special Equalization Rates and Levels of Assessment in Making Special Franchise Assessments.
  1. Except in a special assessing unit, the commissioner shall apply the nineteen hundred fifty-three state equalization rate to any portion of the value of...
• 607 - Adjustment of Certain Special Franchise Assessments for Changes in the Level of Assessments on Other Property.
  1. Whenever there has been, as a result of a county-wide revaluation, a net increase of one hundred per cent or more in the level...
• 608 - Tentative Special Franchise Assessments; Notice Thereof.
  1. Upon completion of its inquiry and investigation with respect to the value of a special franchise, the commissioner shall determine the tentative assessment thereof....
• 610 - Complaints.
  1. If a special franchise owner or any assessing unit in which a special franchise is situated proposes to complain concerning a special franchise assessment...
• 612 - Hearing of Complaints.
  The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by section six hundred eight...
• 614 - Determination of Final Assessment of Special Franchises.
  After receiving the commissioner's report regarding any complaint filed pursuant to section six hundred twelve of this article, the state board of real property tax...
• 616 - Filing of Certificates of Final Assessment of Special Franchises With Assessing Units; Apportionments.
  1. After determining the final assessment of a special franchise, the commissioner shall file a certificate of the amount thereof with the assessors of the...
• 618 - Notice of Final Assessment of Special Franchises to Owners Thereof.
  Upon filing the certificate of the final assessment of a special franchise with an assessing unit, the commissioner shall give written notice to the special...
• 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...
• 622 - Special Franchise Assessments Subject to All Taxes.
  All taxes and special ad valorem levies for county, city, town, village, school or special district purposes shall be imposed on the final assessment of...
• 624 - Tax on Special Franchise Not to Affect Other Taxes.
  The payment of a tax on a special franchise shall not relieve any special franchise owner from the payment of any organization tax, franchise tax...
• 626 - Deductions Allowed Against Taxes on Special Franchises.
  1. When a tax levied on a special franchise is due in any assessing unit, if the special franchise owner has paid such assessing unit...

Last modified: February 3, 2019