2006 New York Code - Powers Of Board Upon Neglect Or Refusal Of Officials To Perform Duties

 
    § 216. Powers of board upon neglect or refusal of officials to perform
  duties.  1.  Whenever  it appears to the satisfaction of the state board
  that any  assessor  or  other  public  officer,  employee  or  board  of
  assessment  review  whose  duties  relate  directly to real property tax
  administration has failed to comply with the provisions of this  chapter
  or  any  other law relating to such duties, or the rules and regulations
  of the board made pursuant thereto, after a hearing on  the  facts,  the
  board  may  issue an order directing such assessor, officer, employee or
  board of assessment review to comply with such law, rule or regulation.
    2. If any assessor or other  public  officer,  employee  or  board  of
  assessment  review  whose  duties  relate  directly to real property tax
  administration shall wilfully and intentionally  refuse  or  neglect  to
  perform  any duty or do any act required by or pursuant to this chapter,
  in addition to any other penalty provided by law, such assessor,  public
  officer,  employee  or  member  of  a  board  of assessment review shall
  forfeit to the municipal corporation  of  which  such  assessor,  public
  officer,  employee  or  member  is  an officer a sum not to exceed fifty
  dollars  for  each  wilful  and  intentional  violation,  which  may  be
  recovered by the state board.
    3.  Where  a  property owner is, in a proceeding conducted pursuant to
  this section, found to be directly affected by the  violation  of  state
  law  or rule, the board in its order shall establish procedures by which
  an assessor, officer, employee  or  board  of  assessment  review  whose
  duties  relate  directly to real property tax administration, whether or
  not a party to the proceeding, shall remedy the failure to  comply  with
  such  state  law  or  rules with respect to an assessment roll filed not
  more than three years prior to the commencement of the proceeding.  Such
  remedy   may   include  reconvening  the  board  of  assessment  review,
  identifying the class of persons eligible to complain when the board  of
  assessment  review reconvenes, and issuing instructions to such board of
  assessment review on the law and any documentation required of  eligible
  complainants  in  relation to the findings of the state board. A copy of
  such order shall be mailed to such assessor, officer, employee or  board
  of  assessment  review  and to each municipal corporation which utilizes
  such assessment roll. Such order shall, where appropriate,  require  the
  assessing  unit to mail a copy of the order to each eligible complainant
  whose name and address is readily ascertainable from the record  of  the
  proceeding.
    4.  (a)  Where  the  state  board  has ordered the board of assessment
  review to reconvene to receive complaints, a copy of the order shall  be
  mailed by the assessing unit to each eligible complainant, which mailing
  shall  be  accompanied  by  the  form  prescribed by the state board for
  complaints on tentative  assessments  or  such  other  form  as  may  be
  prescribed by the state board for such purpose. Included with such order
  and form shall be a notice stating the date, time and place at which the
  board of assessment review will reconvene. This material shall be mailed
  to  the  eligible  complainant  no  later than fifteen days prior to the
  meeting of the  board  of  assessment  review.  On  the  date  and  time
  specified  in such notice, the board of assessment review will reconvene
  to hear any complaints filed pursuant to such order and shall  have  the
  powers  and duties set forth in section five hundred twenty-five of this
  chapter, except that it may receive  only  complaints  with  respect  to
  assessments of those parcels to which the state board's order applies. A
  petition  for  review  of  the  assessment  of such property pursuant to
  either title one or one-A of article seven of this chapter may be  filed
  no  later  than  thirty  days  after  the  determination of the board of
  assessment review is  mailed  to  the  petitioner,  notwithstanding  the
  provisions  of section seven hundred two or seven hundred thirty of this
  chapter.
    (b) The assessor shall correct the assessment roll upon receipt of the
  verified  statement  of changes from the board of assessment review.  If
  the assessor no longer has custody of  the  assessment  roll  when  such
  verified  statement  is received, he or she shall forward a copy of such
  verified statement and a copy of the state board's order to  the  person
  having  custody  of  the assessment roll or tax roll, which person shall
  thereupon make the appropriate  corrections.  The  assessor  shall  also
  forward a copy of the verified statement of changes to the clerk of each
  tax levying body which levies taxes on such assessment roll.
    (c)  Where  a  tax,  special assessment or special ad valorem levy has
  been paid prior to the correction of  the  tax  roll  pursuant  to  this
  section  and  the  order  of the board of assessment review results in a
  reduction of the tax liability of a parcel, the tax levying  body  shall
  refund to the person who paid such tax, special assessment or special ad
  valorem  levy  the  amount which exceeds the tax, special assessment, or
  special ad valorem levy due upon the corrected tax roll. Any such refund
  shall be a charge upon each municipal corporation or special district to
  the extent that the taxes, special assessments  or  special  ad  valorem
  levies were levied on its behalf or as is otherwise provided by law with
  respect  to  Nassau  and  Suffolk  counties;  provided, however, that no
  application need be made by the petitioner for such refund. The verified
  statement of changes provided to the clerk of  the  tax  district  shall
  constitute  an  application for refund for the purposes of this section.
  Where a refund is not made within ninety days  of  the  receipt  of  the
  verified statement of changes, interest in the amount of one percent per
  month shall be added to the amount to be refunded for each month or part
  thereof in excess of ninety days and paid to the property owner.
    (d) Where taxes, special assessments or special ad valorem levies have
  been  levied  prior  to  the correction of the tax roll pursuant to this
  section and the verified statement of changes of the board of assessment
  review results in an increase in the tax liability of a  parcel  or  the
  imposition of a tax liability upon a parcel, the additional tax, special
  assessment,  or  special  ad valorem levy shall be levied, collected and
  accounted for as provided in the state board's order.
    (e) The provisions of title three of  article  five  of  this  chapter
  shall  apply  as  far  as practicable to the correction of an assessment
  roll or tax roll and, if applicable, to a refund of  taxes  pursuant  to
  this  section;  provided however that no application, except as provided
  herein, need be made for such correction or refund.
    5. If an assessor, or other  public  officer,  employee  or  board  of
  assessment  review  whose  duties  relate  directly to real property tax
  administration fails or refuses to comply with the state  board's  order
  within  ten  days  after service of such order or within such time as is
  prescribed by the state board for compliance with its order,  the  state
  board  may commence a special proceeding pursuant to article four of the
  civil practice law and rules to compel compliance with such order.  Such
  special proceeding shall be commenced by the counsel to the state board,
  except  that  the  attorney  general  of  the  state shall commence such
  proceeding on behalf of the state board if he or she deems it necessary.