2006 New York Code - Ascertainment Of Facts For Assessment.

 
    §  500.  Ascertainment  of  facts  for assessment. 1. On or before the
  first day of March in each year, the assessors in  each  city  and  town
  shall complete an inventory of all the real property located therein and
  the names of the owners thereof.
    2.  If,  in  ascertaining facts for purposes of assessment pursuant to
  this section, the assessor finds that real property  is  located  within
  the  assessing  unit  of which he is the assessor but was not entered on
  the assessment roll of such assessing unit for the preceding  year  and,
  in  addition, that such real property was entered on the assessment roll
  of an adjoining assessing unit for such  preceding  year,  the  assessor
  shall not henceforth assess such real property unless:
    (a)  upon  approval  of  a justice of the supreme court, the adjoining
  assessing unit agrees in writing  that  the  real  property  may  be  so
  assessed  and  in  which  event  the  adjoining assessing unit shall not
  assess such real property; or
    (b) a judgment of  the  supreme  court  is  entered  in  a  proceeding
  pursuant   to  section  two  hundred  twenty-eight  of  the  county  law
  determining that such real property is  not  located  in  the  adjoining
  assessing unit.
    3.  At  least  thirty days prior to the return date thereof, a copy of
  any application for judicial approval of an agreement  or  any  pleading
  initiating  a  judicial  proceeding  pursuant to subdivision two of this
  section shall be served personally or by certified mail upon each owner,
  last known owner or reputed owner of real property affected thereby.
    4. The entry of real property described in  subdivision  one  of  this
  section  in  a  manner  contrary to the provisions of this section shall
  constitute an unlawful entry as defined in paragraph  b  of  subdivision
  seven of section five hundred fifty of this chapter.
    5.  Real  property  entered  on  an  assessment  roll  as  provided by
  subdivision two of this section shall not be subject to  the  provisions
  of  section five hundred fifty-one of this chapter relating to the entry
  of omitted property on current assessment roll, nor shall the provisions
  relating to refunds of taxes provided by section five hundred  fifty-six
  of  this  chapter apply as regards the entry of such real property on an
  assessment roll of an adjoining assessing unit for preceding years.