2006 New York Code - Filing Of Certificates Of Final Assessment Of Special Franchises With Assessing Units; Apportionments.

 
    §   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 state board shall file
  a certificate of the amount thereof with the assessors of the  assessing
  unit  in  which  such  special  franchise is subject to assessment. Such
  certificates shall be filed with the assessors not later than (a) thirty
  days prior to the last date provided by law for  the  final  completion,
  verification and filing of annual assessment rolls in the case of cities
  in  which  there is only one school district and in villages and (b) ten
  days prior to the date provided by law  for  hearing  of  complaints  in
  relation  to  assessments  in  the case of cities in which more than one
  school district is wholly or partly  located  and  in  towns.  Any  such
  certificate  filed  with  the assessors of a town shall also specify the
  amount of each special franchise assessment in any village therein.
    2. Except in a special assessing unit, the final assessment  of  every
  special  franchise  in  an  assessing  unit as shown on such certificate
  shall be entered by the assessors in the proper part of  the  assessment
  roll  prior  to  the  final  completion,  verification and filing of the
  assessment roll in the case of cities and  villages  and  prior  to  the
  hearing  of  complaints  pursuant to section five hundred twelve of this
  chapter in the case of towns; provided, however, that  in  the  case  of
  cities  in  which  more  than  one  school  district is wholly or partly
  located, the final assessment of every special franchise located in more
  than one school district and the apportionment thereof shall be  entered
  on the assessment roll prior to the hearing of complaints in relation to
  assessments.  In  towns the assessment of each special franchise located
  in more than one school district or in one  or  more  special  districts
  shall  be  apportioned  by the assessors among each such school district
  and special district prior to the  hearing  of  complaints  pursuant  to
  section  five  hundred  twelve  of this chapter. Upon the request of any
  special franchise owner, the assessor shall furnish certified statements
  of the amounts  apportioned  to  the  respective  districts.  The  final
  assessment  of a special franchise entered on the assessment roll by the
  assessors shall become a part thereof with the same force and effect  as
  if such assessment had been originally made by such assessors.
    3.  Where a village has enacted a local law as provided in subdivision
  three of section fourteen hundred two  of  this  chapter,  the  town  or
  county  assessor  shall  enter  the  final  assessment  of every special
  franchise as determined by the state board for purposes of such  village
  on  the  copy of the part of the town or county assessment roll used for
  village tax purposes.
    4. In  special  assessing  units,  the  final  assessment  of  special
  franchise  shall  be  determined by the assessor by multiplying the full
  value certified by the state board by the uniform  percentage  at  which
  all property in class three is assessed. Such final assessments shall be
  entered by the assessor on the proper part of the assessment roll.