2012 New York Consolidated Laws
RPT - Real Property Tax
Article 16 - (1600 - 1624) CONSOLIDATED ASSESSING UNITS
1614 - Special procedures applicable to a consolidated assessing unit.

 
    §  1614.  Special  procedures  applicable  to a consolidated assessing
  unit. 1.  Consolidated  assessment  roll.  The  assessment  roll  for  a
  consolidated assessing unit shall be a single assessment roll pertaining
  to  all property in the consolidated assessing unit. Where any provision
  of  law  makes  reference  to  the  assessment  roll  of  a  constituent
  municipality, that provisions shall be deemed to refer to the portion of
  the  assessment  roll applicable to the constituent municipality, unless
  the context requires otherwise.
    2. Tentative assessment roll. The tentative assessment roll  shall  be
  filed as required by section five hundred six of this chapter, except:
    (a)  Upon  completion  of  the tentative assessment roll, the assessor
  shall file the original tentative assessment roll in his or  her  office
  and  shall  file  a  copy  of  the  tentative  assessment  roll,  or the
  applicable  portion  thereof,  with  the  clerk  of   each   constituent
  municipality.
    (b)  Notice  of  completion  of the tentative assessment roll shall be
  published in at least one newspaper in each constituent municipality.
    3. Complaints with respect to assessments.  The  board  of  assessment
  review,  or a duly designated hearing panel thereof, shall meet at least
  once each year in each constituent municipality to hear complaints  with
  respect  to assessments. The dates of such meetings shall be established
  by the board of directors of the consolidated assessing  unit,  provided
  that  the  first  dates  established shall be no earlier than the fourth
  Tuesday in May and no later than the second Tuesday of June.
    4. Final assessment roll. The final assessment roll shall be filed  as
  required by section five hundred sixteen of this chapter, except:
    (a)  The  assessor  shall file the original final assessment roll with
  the clerk of the county legislative body, as required  by  section  five
  hundred  sixteen of this chapter, and shall file a certified copy of the
  final assessment roll, or the applicable portion thereof, with the clerk
  of each constituent municipality.
    (b) Notice of  completion  of  the  final  assessment  roll  shall  be
  published in the newspaper of each constituent municipality.
    5. Judicial review. Any proceeding to review an assessment pursuant to
  article  seven  of this chapter shall be maintained against the assessor
  either by naming him or her individually or by using the  official  name
  of the consolidated assessing unit, as provided by section seven hundred
  four  of  this chapter. In addition to the requirements of section seven
  hundred eight of this chapter, a copy of the petition and notice  served
  upon  the  consolidated assessing unit shall be served upon the clerk of
  each constituent municipality. The constituent municipality shall not be
  deemed to have been made a party to the proceeding thereby, but shall be
  entitled to intervene therein at the discretion of  the  court,  to  the
  extent  provided by law. In the event a refund is ordered, the amount to
  be refunded shall be charged to  the  appropriate  county,  city,  town,
  village,  school district and special district, in the manner prescribed
  by section seven hundred twenty-six of this chapter.