US Laws, Codes, Statutes & Cases

 
    §  1512.   Annual record of assessed valuation, additions and changes.
  During the time the books of the annual record of the assessed valuation
  of real estate remain open for public inspection and  examination,  and,
  in the case of real estate other than residential real estate, during an
  additional  period  ending  the  tenth  day  of  May  in  each year, the
  commissioner may place on such  books  any  real  estate  and  also  the
  assessed  valuation  of  any such real estate that may have been omitted
  from such books on the day of the opening thereof, and may  increase  or
  diminish   the   assessed  valuation  of  any  real  estate  as  in  the
  commissioner's judgment may be just or necessary for the equalization of
  taxation; but no such addition to the books  and  no  such  increase  in
  assessed  valuation  shall  be made, except upon mailing ten days' prior
  written notice addressed to the person whose name appears on the records
  in the office of the city collector as being the owner or agent  of  the
  owner  of  the real estate affected thereby at the last known address of
  such owner or agent. Where no name appears on such records  such  notice
  shall be sent to the premises addressed to either the owner or agent. An
  affidavit  of  such  mailing  shall  be  filed in the main office of the
  department.  When such notice is mailed after the first day of February,
  such owners may apply for a correction of such assessment so added or so
  increased within twenty days after the mailing of such notice  with  the
  same  force and effect as if such application were made on or before the
  first day of March in such year. For purposes of this section  the  term
  "residential  real  estate"  shall include but not be limited to one and
  two-family homes and  multiple  dwellings  (including  co-operative  and
  condominium  dwelling  units),  but  shall not include hotels, apartment
  hotels and motels.