2012 New York Consolidated Laws
RPT - Real Property Tax
Article 6 - (600 - 626) ASSESSMENT OF SPECIAL FRANCHISES
604 - Special franchise reports to commissioner.

 
    §  604.  Special  franchise  reports to commissioner. 1. Every person,
  partnership, association or corporation acquiring a  special  franchise,
  hereinafter  referred  to  in this article as a special franchise owner,
  shall within thirty days after such acquisition make a written report to
  the  commissioner  containing  a  full  description  of   such   special
  franchise, a copy of the special law, grant, ordinance or contract under
  which  the same is held, or if acquired under a general law, a reference
  thereto, and a statement of any condition, obligation or burden  imposed
  upon  such  special franchise, or under which the same is held, together
  with any other information relating to the value thereof  which  may  be
  required by the commissioner.
    2.  The  commissioner  may require from any special franchise owner an
  annual report and, from time to time, a further or supplemental  report,
  containing such information and data as it may specify.
    3.  Every  report  required  by  or  pursuant to this section shall be
  subscribed by the person, one of the members of the partnership  or  the
  president,  vice-president, secretary or treasurer of the association or
  corporation, as the case may be, making the same and affirmed by him  as
  true  under  the  penalties of perjury. The commissioner may prepare and
  require the use of forms for making such reports.
    4. Every special franchise owner failing to make the  report  required
  by  this  section,  or  failing  to  make  any  report  required  by the
  commissioner pursuant to this section within the time specified  by  it,
  shall  forfeit to the people of the state the sum of one hundred dollars
  for every such failure and the additional sum of ten  dollars  for  each
  day  that  such failure continues, and shall not be entitled to review a
  special franchise assessment which is the  subject  of  such  report  as
  provided in article seven of this chapter.
    5.  In addition to the provisions of subdivision four of this section,
  if a special franchise owner fails to furnish a report required by  this
  section,  or  fails  to  make  any  report  required by the commissioner
  pursuant to this section within the time specified, the commissioner may
  commence a special proceeding in the supreme court to compel such  owner
  to furnish the report.