Section 522. Definitions

When used in this title:
    1. "Approved assessing unit" shall mean an assessing unit certified by
  the  state  board,  pursuant  to  section  nineteen  hundred two of this
  chapter, as having completed a revaluation which is in conformance  with
  the  board's  rules  promulgated  pursuant  to  section  fifteen hundred
  seventy of this chapter.
    2. "Assessed valuation" or "assessed value"  means  the  determination
  made  by  assessors  of  the  valuation  of real property, including the
  valuation of exempt real property.
    3. "Class designation" shall mean:
    (a) in an assessing unit other than  a  special  assessing  unit,  the
  determination,  pursuant  to  section  nineteen  hundred  three  of this
  chapter, of whether real property is included in the homestead class; or
    (b) in a  special  assessing  unit,  the  determination,  pursuant  to
  section  eighteen  hundred two of this chapter, of whether real property
  is included in class one, two, three or four.
    4. "Excessive assessment" or an assessment which  is  excessive  shall
  mean and include:
    (a)  an  entry on an assessment roll of the assessed valuation of real
  property which exceeds the full value of real property; or
    (b) an entry on an assessment roll of the taxable  assessed  valuation
  of  real property which is excessive because the real property failed to
  receive all or a portion of  a  partial  exemption  to  which  the  real
  property  or  owner  thereof is entitled pursuant to the law authorizing
  the partial exemption; or
    (c) an entry on the assessment roll of an approved assessing unit of a
  transition assessment which is excessive because of a failure to  comply
  with the provisions of section nineteen hundred four of this chapter; or
    (d)  an  entry  on  the assessment roll of a special assessing unit of
  assessed valuation, an actual assessment or  transition  assessment  for
  real property which is excessive because of a failure to comply with the
  limitations on increases in assessed value set forth in section eighteen
  hundred five of this chapter.
    5. "Local government" shall mean, unless otherwise expressly stated or
  unless  the  context otherwise requires, a county, city or town with the
  power to assess real property for the purpose of taxation.
    6. "Misclassification" or real property which is  misclassified  shall
  mean and include:
    (a)  an entry on an assessment roll of an incorrect class designation;
  or
    (b) an entry on the assessment roll of an assessing unit other than  a
  special  assessing  unit  of  a  class  designation  which results in an
  incorrect allocation of a parcel's assessed valuation between  homestead
  real property and the remainder of the parcel; or
    (c)  an  entry on the assessment roll of a special assessing unit of a
  class designation which results in an incorrect allocation of a parcel's
  assessed valuation between two or more classes.
    7. "Special assessing unit"  shall  mean  an  assessing  unit  with  a
  population of one million or more.
    8.  "Taxable assessed valuation" or "taxable assessed value" means the
  assessed valuation of real property less partial exemptions.
    9. "Unequal assessment" or an assessment which is unequal  shall  mean
  and include:
    (a)  an entry on the assessment roll of an assessing unit other than a
  special assessing unit of the assessed valuation of real property  which
  is  made at a higher proportionate valuation than the assessed valuation
  of other real property on the same roll by the same officers; or

    (b) an entry on the assessment roll of a special assessing unit of the
  assessed  valuation  of  real  property  which  is  made  at  a   higher
  proportionate  valuation  than  the  assessed  valuation  of  other real
  property in the same class on the same roll by the same officer; or
    (c)  an  entry on an assessment roll of the assessed valuation of real
  property improved by a one, two or three family residence which is  made
  at  either a higher proportion of full value than the assessed valuation
  of other residential property on the same roll by the same  officers  or
  at  a higher proportion of full value than the assessed valuation of all
  real property on the same roll by the same officers.
    10. "Unlawful assessment" or an assessment  which  is  unlawful  shall
  mean and include:
    (a)  an  entry  on  the  taxable portion of the assessment roll of the
  assessed valuation of real property which, except for the provisions  of
  section  four  hundred  ninety  of  this  chapter, is wholly exempt from
  taxation; or
    (b) an entry on an assessment roll of the assessed valuation  of  real
  property which is entirely outside the boundaries of the assessing unit,
  the  school  district or the special district in which the real property
  is designated as being located; or
    (c) an entry on an assessment roll of the assessed valuation  of  real
  property which cannot be identified from the assessment roll description
  or tax map land parcel number on the assessment roll; or
    (d)  an  entry of assessed valuation of real property on an assessment
  roll which has been made by a person or body without  the  authority  to
  make such entry; or
    (e)  an  entry  of  assessed  valuation of the special franchise on an
  assessment roll which exceeds the final assessment thereof as determined
  by the state board.