§ 550. Definitions. When used in this title: 1. “Assessment roll” means the assessment roll as it exists from the time of its tentative completion to the time of the annexation of a warrant for the collection of taxes. 2. “Clerical error” means: (a) an incorrect entry of assessed valuation on an assessment roll or […]
§ 551. Entry by assessor of omitted real property on current assessment roll. 1. The assessor of any assessing unit, upon his own motion or upon the application of any taxpayer therein, shall enter on the assessment roll of the current year, prior to the tentative completion thereof, any parcel of real property shown to […]
§ 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. 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. 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 […]
§ 554. Correction of errors on tax rolls. 1. The appropriate tax levying body may correct a clerical error, an unlawful entry, or an error in essential fact other than an error in essential fact as defined in paragraph (d) of subdivision three of section five hundred fifty of this title in accordance with the […]
§ 555. Changes in descriptions of real property on final assessment rolls. The tax levying body of each municipal corporation other than a school district shall examine any final assessment roll properly before such body for its action, confirmation or review and shall make such changes in the descriptions of real property as may be […]
§ 556. Refunds and credits of taxes. 1. (a) Pursuant to the provisions of this section, an appropriate tax levying body may refund to any person the amount of any tax paid by him or her, or portion thereof, as the case may be, or may provide a credit against an outstanding tax (i) where […]
§ 556-b. Correction of certain errors, substantial in number and identical in nature. 1. If the same clerical error as defined in paragraph (b), paragraph (d) or paragraph (e) of subdivision two of section five hundred fifty of this title, or the same unlawful entry as defined in paragraph (b) of subdivision seven of section […]
§ 557. Cancellations and rejections of certain delinquent taxes returned to county treasurer. 1. Where it appears, after the return to the county treasurer of unpaid taxes, that any taxable property in any city or town has been assessed in duplicate for any year or years, if no sale of property has been had to […]
§ 558. Cancellation of void taxes. 1. The county legislature of any county shall direct the cancellation of any unpaid tax levied or imposed by such county against property of the state or the United States where it is determined that the lien of such tax cannot be enforced. The county legislature of any county […]
§ 559. Application of title. 1. No “charter law,” as such term is defined in section thirty-two of the municipal home rule law, nor local law shall be adopted which is inconsistent with the provisions of this title. 2. Provisions of all general, special, local or other laws which are inconsistent with the provisions of […]
