State Codes and Statutes

Statutes > New-york > Rpt > Article-6 > 608

§  608.  Tentative  special  franchise assessments; notice thereof. 1.  Upon completion of its inquiry and investigation  with  respect  to  the  value  of  a  special  franchise,  the  state  board shall determine the  tentative assessment thereof. After determining the tentative assessment  of a special franchise, the state board shall give notice in writing  to  the  special  franchise  owner  and  the chief executive officer of each  assessing unit in which such special franchise  is  situated  that  such  determination has been made, the amount of such assessment, and that the  state  board  or a duly authorized representative thereof will meet at a  time and place specified in such notice to hear any complaint concerning  such assessment. Any such notice to a town shall also specify the amount  of each special franchise assessment in any village therein.  Each  such  notice  must be served at least thirty days before the day specified for  the hearing. It may be served  on  the  special  franchise  owner  if  a  partnership, association or corporation by mailing a copy thereof to its  principal  place of business, and if a person, by mailing a copy thereof  to him at his place of business or last known place of residence.    2. The state board  may  establish  a  separate  tentative  and  final  special  franchise  value  or  assessment for physical property that was  omitted when calculating special franchise  values  for  the  assessment  roll  of  the  preceding  year.  Values  for  omitted  property shall be  calculated  by  the  same  procedures  used  by  the  state  board  when  establishing  the  values  for  the  roll  from  which  the property was  omitted. Entry of a final assessment of omitted property and the levy of  taxes shall be done in  accord  with  the  provisions  of  section  five  hundred fifty-one of this chapter.    3.  The  state board may deduct from the tentative and final values or  assessments  of  special  franchise  property  an  amount  for  physical  property  that  was incorrectly included in the values or assessments of  the assessment roll for the preceding year. Any amount deducted pursuant  to this section shall be clearly and separately identified on the notice  of tentative assessments or values  and  on  the  certificate  of  final  assessment.

State Codes and Statutes

Statutes > New-york > Rpt > Article-6 > 608

§  608.  Tentative  special  franchise assessments; notice thereof. 1.  Upon completion of its inquiry and investigation  with  respect  to  the  value  of  a  special  franchise,  the  state  board shall determine the  tentative assessment thereof. After determining the tentative assessment  of a special franchise, the state board shall give notice in writing  to  the  special  franchise  owner  and  the chief executive officer of each  assessing unit in which such special franchise  is  situated  that  such  determination has been made, the amount of such assessment, and that the  state  board  or a duly authorized representative thereof will meet at a  time and place specified in such notice to hear any complaint concerning  such assessment. Any such notice to a town shall also specify the amount  of each special franchise assessment in any village therein.  Each  such  notice  must be served at least thirty days before the day specified for  the hearing. It may be served  on  the  special  franchise  owner  if  a  partnership, association or corporation by mailing a copy thereof to its  principal  place of business, and if a person, by mailing a copy thereof  to him at his place of business or last known place of residence.    2. The state board  may  establish  a  separate  tentative  and  final  special  franchise  value  or  assessment for physical property that was  omitted when calculating special franchise  values  for  the  assessment  roll  of  the  preceding  year.  Values  for  omitted  property shall be  calculated  by  the  same  procedures  used  by  the  state  board  when  establishing  the  values  for  the  roll  from  which  the property was  omitted. Entry of a final assessment of omitted property and the levy of  taxes shall be done in  accord  with  the  provisions  of  section  five  hundred fifty-one of this chapter.    3.  The  state board may deduct from the tentative and final values or  assessments  of  special  franchise  property  an  amount  for  physical  property  that  was incorrectly included in the values or assessments of  the assessment roll for the preceding year. Any amount deducted pursuant  to this section shall be clearly and separately identified on the notice  of tentative assessments or values  and  on  the  certificate  of  final  assessment.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Rpt > Article-6 > 608

§  608.  Tentative  special  franchise assessments; notice thereof. 1.  Upon completion of its inquiry and investigation  with  respect  to  the  value  of  a  special  franchise,  the  state  board shall determine the  tentative assessment thereof. After determining the tentative assessment  of a special franchise, the state board shall give notice in writing  to  the  special  franchise  owner  and  the chief executive officer of each  assessing unit in which such special franchise  is  situated  that  such  determination has been made, the amount of such assessment, and that the  state  board  or a duly authorized representative thereof will meet at a  time and place specified in such notice to hear any complaint concerning  such assessment. Any such notice to a town shall also specify the amount  of each special franchise assessment in any village therein.  Each  such  notice  must be served at least thirty days before the day specified for  the hearing. It may be served  on  the  special  franchise  owner  if  a  partnership, association or corporation by mailing a copy thereof to its  principal  place of business, and if a person, by mailing a copy thereof  to him at his place of business or last known place of residence.    2. The state board  may  establish  a  separate  tentative  and  final  special  franchise  value  or  assessment for physical property that was  omitted when calculating special franchise  values  for  the  assessment  roll  of  the  preceding  year.  Values  for  omitted  property shall be  calculated  by  the  same  procedures  used  by  the  state  board  when  establishing  the  values  for  the  roll  from  which  the property was  omitted. Entry of a final assessment of omitted property and the levy of  taxes shall be done in  accord  with  the  provisions  of  section  five  hundred fifty-one of this chapter.    3.  The  state board may deduct from the tentative and final values or  assessments  of  special  franchise  property  an  amount  for  physical  property  that  was incorrectly included in the values or assessments of  the assessment roll for the preceding year. Any amount deducted pursuant  to this section shall be clearly and separately identified on the notice  of tentative assessments or values  and  on  the  certificate  of  final  assessment.