2012 New York Consolidated Laws
RPT - Real Property Tax
Article 2 - (200 - 216) STATE BOARD
216 - Powers of commissioner upon neglect or refusal of officials to perform duties.

 
    §  216. Powers of commissioner upon neglect or refusal of officials to
  perform duties. 1. Whenever  it  appears  to  the  satisfaction  of  the
  commissioner  that  any  assessor  or  other public officer, employee or
  board of assessment review whose duties relate directly to real property
  tax administration has failed to comply  with  the  provisions  of  this
  chapter  or  any  other  law  relating  to such duties, or the rules and
  regulations of the commissioner made pursuant thereto, after  a  hearing
  on  the  facts,  the  commissioner  may  issue  an  order directing such
  assessor, officer, employee or board of assessment review to comply with
  such law, rule or regulation.
    2. If any assessor or other  public  officer,  employee  or  board  of
  assessment  review  whose  duties  relate  directly to real property tax
  administration shall willfully and intentionally refuse  or  neglect  to
  perform  any duty or do any act required by or pursuant to this chapter,
  in addition to any other penalty provided by law, such assessor,  public
  officer,  employee  or  member  of  a  board  of assessment review shall
  forfeit to the municipal corporation  of  which  such  assessor,  public
  officer,  employee  or  member  is  an officer a sum not to exceed fifty
  dollars for  each  willful  and  intentional  violation,  which  may  be
  recovered by the commissioner.
    3.  Where  a  property owner is, in a proceeding conducted pursuant to
  this section, found to be directly affected by the  violation  of  state
  law or rule, the commissioner in its order shall establish procedures by
  which an assessor, officer, employee or board of assessment review whose
  duties  relate  directly to real property tax administration, whether or
  not a party to the proceeding, shall remedy the failure to  comply  with
  such  state  law  or  rules with respect to an assessment roll filed not
  more than three years prior to the commencement of the proceeding.  Such
  remedy   may   include  reconvening  the  board  of  assessment  review,
  identifying the class of persons eligible to complain when the board  of
  assessment  review reconvenes, and issuing instructions to such board of
  assessment review on the law and any documentation required of  eligible
  complainants  in relation to the findings of the commissioner. A copy of
  such order shall be mailed to such assessor, officer, employee or  board
  of  assessment  review  and to each municipal corporation which utilizes
  such assessment roll. Such order shall, where appropriate,  require  the
  assessing  unit to mail a copy of the order to each eligible complainant
  whose name and address is readily ascertainable from the record  of  the
  proceeding.
    4.  (a)  Where  the  commissioner  has ordered the board of assessment
  review to reconvene to receive complaints, a copy of the order shall  be
  mailed by the assessing unit to each eligible complainant, which mailing
  shall  be  accompanied  by  the  form prescribed by the commissioner for
  complaints on tentative  assessments  or  such  other  form  as  may  be
  prescribed  for such purpose. Included with such order and form shall be
  a notice stating the  date,  time  and  place  at  which  the  board  of
  assessment  review  will reconvene. This material shall be mailed to the
  eligible complainant no later than fifteen days prior to the meeting  of
  the  board  of assessment review. On the date and time specified in such
  notice, the board of  assessment  review  will  reconvene  to  hear  any
  complaints  filed  pursuant  to such order and shall have the powers and
  duties set forth in section five hundred twenty-five  of  this  chapter,
  except  that  it may receive only complaints with respect to assessments
  of those parcels to which the commissioner's order applies.  A  petition
  for  review  of the assessment of such property pursuant to either title
  one or one-A of article seven of this chapter may be filed no later than
  thirty days after the determination of the board of assessment review is

  mailed to the petitioner,  notwithstanding  the  provisions  of  section
  seven hundred two or seven hundred thirty of this chapter.
    (b) The assessor shall correct the assessment roll upon receipt of the
  verified  statement  of  changes from the board of assessment review. If
  the assessor no longer has custody of  the  assessment  roll  when  such
  verified  statement  is received, he or she shall forward a copy of such
  verified statement and a copy of the commissioner's order to the  person
  having  custody  of  the assessment roll or tax roll, which person shall
  thereupon make the appropriate  corrections.  The  assessor  shall  also
  forward a copy of the verified statement of changes to the clerk of each
  tax levying body which levies taxes on such assessment roll.
    (c)  Where  a  tax,  special assessment or special ad valorem levy has
  been paid prior to the correction of  the  tax  roll  pursuant  to  this
  section  and  the  order  of the board of assessment review results in a
  reduction of the tax liability of a parcel, the tax levying  body  shall
  refund to the person who paid such tax, special assessment or special ad
  valorem  levy  the  amount which exceeds the tax, special assessment, or
  special ad valorem levy due upon the corrected tax roll. Any such refund
  shall be a charge upon each municipal corporation or special district to
  the extent that the taxes, special assessments  or  special  ad  valorem
  levies were levied on its behalf or as is otherwise provided by law with
  respect  to  Nassau  and  Suffolk  counties;  provided, however, that no
  application need be made by the petitioner for such refund. The verified
  statement of changes provided to the clerk of  the  tax  district  shall
  constitute  an  application for refund for the purposes of this section.
  Where a refund is not made within ninety days  of  the  receipt  of  the
  verified statement of changes, interest in the amount of one percent per
  month shall be added to the amount to be refunded for each month or part
  thereof in excess of ninety days and paid to the property owner.
    (d) Where taxes, special assessments or special ad valorem levies have
  been  levied  prior  to  the correction of the tax roll pursuant to this
  section and the verified statement of changes of the board of assessment
  review results in an increase in the tax liability of a  parcel  or  the
  imposition of a tax liability upon a parcel, the additional tax, special
  assessment,  or  special  ad valorem levy shall be levied, collected and
  accounted for as provided in the commissioner's order.
    (e) The provisions of title three of  article  five  of  this  chapter
  shall  apply  as  far  as practicable to the correction of an assessment
  roll or tax roll and, if applicable, to a refund of  taxes  pursuant  to
  this  section;  provided however that no application, except as provided
  herein, need be made for such correction or refund.
    5. If an assessor, or other  public  officer,  employee  or  board  of
  assessment  review  whose  duties  relate  directly to real property tax
  administration fails or refuses to comply with the commissioner's  order
  within  ten  days  after service of such order or within such time as is
  prescribed by the  commissioner  for  compliance  with  its  order,  the
  commissioner  may commence a special proceeding pursuant to article four
  of the civil practice law and  rules  to  compel  compliance  with  such
  order.  Such special proceeding shall be commenced by the counsel to the
  department of taxation and finance, except that the attorney general  of
  the  state shall commence such proceeding on behalf of the department if
  he or she deems it necessary.