2006 New York Code - Correction Of Certain Errors, Substantial In Number And Identical In Nature.

 
    §  556-b.  Correction  of  certain  errors,  substantial in number and
  identical in nature.   1. If the  same  clerical  error  as  defined  in
  paragraph  (b),  paragraph  (d)  or  paragraph (e) of subdivision two of
  section five hundred fifty of this title, or the same unlawful entry  as
  defined  in  paragraph  (b) of subdivision seven of section five hundred
  fifty of this title, occurs with respect  to  a  substantial  number  of
  parcels  in  the  preparation  of  a  tax  roll,  such clerical error or
  unlawful entry shall be corrected as provided in this section.
    2. One application, in triplicate, shall  be  filed  with  the  county
  director  of  real  property  tax  services,  on behalf of all owners of
  property affected by the clerical error or the unlawful entry  described
  in  subdivision one of this section. Such application shall be on a form
  and contain such information as may be prescribed by the state board.
    3. (a) The county director, within ten  days  of  the  receipt  of  an
  application  filed  pursuant  to  this  section,  shall  investigate the
  circumstances of the claimed clerical error or unlawful entry and  shall
  forthwith  issue a written report, notifying the tax levying body of his
  findings with respect thereto. If the tax levying body  determines  that
  the  claimed  clerical  error  or  unlawful entry has occurred, it shall
  immediately issue an order setting forth the corrected taxes,  directing
  the officer having jurisdiction of the tax roll to correct such roll.
    (b)  An  applicant and all owners of property affected by the clerical
  error or unlawful entry, provided the application  was  filed  with  the
  county  director  within  the  period  when  taxes  may  be paid without
  interest, may pay the corrected tax as determined  by  the  tax  levying
  body  without interest, if payment is made within eight days of the date
  on which the corrected tax bill is mailed.
    4. Upon issuance of the order prescribed by subdivision three of  this
  section, the tax levying body shall order the refund of any excess taxes
  paid  or credit against an outstanding tax with respect to said error or
  unlawful entry. The amount  of  any  taxes,  including  relieved  school
  taxes,  so  refunded  or  credited shall be a charge upon each municipal
  corporation, special district or school district to the extent  provided
  in  section  five hundred fifty-six of this title, and the procedure for
  making the refund or crediting the tax shall be as  prescribed  in  such
  section.
    5.  One  copy  of  an  approved application and the order with respect
  thereto shall be annexed to the tax roll and warrant, or filed therewith
  in accordance with section fifteen hundred eighty-four of this  chapter,
  by  the  officer having jurisdiction of the roll and shall become a part
  thereof.
    6. In the case of an application which  has  been  rejected,  the  tax
  levying body shall mail a copy thereof to the applicant.