2010 New York Code
TWN - Town
Article 15 - (231 - 247) FINANCING OF PUBLIC IMPROVEMENTS
244 - Correction of assessments.

§  244. Correction of assessments. When it shall be ascertained to the
  satisfaction of the said board that any error, omission or  mistake  has
  been  made in measuring or in entering the frontage or bounds of any lot
  or in the quantity of any parcel of land held to be especially benefited
  by an improvement or in any other matter connected with the making of  a
  local  assessment,  it  shall  be  lawful  for the said board, and it is
  hereby authorized to correct such error,  omission  or  mistake.  Before
  making  any  such  correction,  however,  it  shall give to the owner or
  occupant of the land against which  an  assessment  is  to  be  made  or
  increased, notice personally, or by mail, specifying a time, which shall
  be  at least five days after the mailing or service of the notice, and a
  place at which the said board will meet for the  purpose  of  correcting
  such  alleged error, omission, or mistake, and shall give to such person
  at such time and place an opportunity to be  heard,  and  to  make  such
  objections  to  such  change as he may desire. If the correction of such
  error, omission or mistake shall affect the entire assessment, or  shall
  be  sufficiently  general  so  that  the  board  shall  believe  that in
  furtherance of justice it should give public notice thereof, it shall at
  least ten days  before  correcting  such  error,  omission  or  mistake,
  publish  in  the  official  paper a notice specifying the alleged error,
  omission or mistake, and that at  a  time  and  place  to  be  specified
  therein  it  will  meet  for  the purpose of correcting the same, and of
  hearing any objections which may be made thereto. The board  shall  meet
  at  the  time  and  place  to  be  so  specified,  and after hearing all
  objections which may be made thereto, if, in its judgment, the  mistake,
  error  or  omission  exists,  and in furtherance of justice it should be
  corrected, it shall cause the same to be so corrected.