562 – Certain Property Used or Occupied by a Railroad.
§ 562. Certain property used or occupied by a railroad. Notwithstanding the provisions of this chapter or any other law, real property used or occupied by a railroad for purposes of railroad operation, title to which is in the state of New York or in any municipal corporation thereof under any of the grade crossing […]
563 – Real Property Used to Store Spent Nuclear Fuel.
§ 563. Real property used to store spent nuclear fuel. Notwithstanding any other provision of law, real property, as defined in paragraph (j) of subdivision twelve of section one hundred two of this chapter, shall be assessable.
564 – Privately-Owned Improvements on State Lands.
§ 564. Privately-owned improvements on state lands. 1. Improvements not owned by the state, but situate on land owned by the state, shall be assessed and taxed in the name of the owners thereof. 2. Interests granted pursuant to subdivision four-a of section three of the public lands law or subdivision thirty-eight of section ten […]
566 – Dams and Reservoirs.
§ 566. Dams and reservoirs. 1. Dam sites, dams, reservoirs and flowage lands, including the right or privilege in connection therewith and the capacity thereof to impound, store or provide water for power purposes, shall be assessed in the assessing unit in which they are situated. If the legal title to lands occupied or submerged […]
570 – Advisory Valuations of Utility Real Property.
§ 570. Advisory valuations of utility real property. Upon the written request of the assessors of any city, town or village having a population of less than ten thousand according to the latest federal census and an assessed valuation of less than ten million dollars, the commissioner shall furnish the full value of the real […]
572 – Employment of Experts in Connection With Assessments of Real Property.
§ 572. Employment of experts in connection with assessments of real property. The governing body of any county, city, town or village may employ experts to appraise the value of real property therein for the assistance of the assessors in the assessment of real property and to give expert testimony in any action or proceeding […]
574 – Information to Be Furnished by Recording Officers and Assessors.
§ 574. Information to be furnished by recording officers and assessors. 1. On or before the fifteenth day of each month, the county recording officer or such other officer or agency as may be designated by the county legislative body shall furnish to the assessors of each assessing unit in the county, to the county […]
551-A – Failure to Extend Tax.
§ 551-a. Failure to extend tax. 1. Where it is made to appear to a collecting officer that a tax, which has been levied by or on behalf of a municipal corporation or special district, has not been extended against the final assessment of a parcel entered on a tax roll of the current or […]
552 – Correction of Errors on Tentative Assessment Rolls.
§ 552. Correction of errors on tentative assessment rolls. 1. Clerical errors, unlawful entries and errors in essential fact on tentative assessment rolls may be corrected in accordance with the provisions of this section. 2. (a) Where it is made to appear to the assessor that a clerical error, an unlawful entry or an error […]
553 – Correction of Final Assessment Rolls.
§ 553. Correction of final assessment rolls. 1. An assessor shall execute and transmit a petition to the board of assessment review, as prescribed by subdivision two of this section, for correction of any of the following errors: (a) a clerical error on the assessment roll for the current or preceding year which has resulted […]