Section 524. Complaints with respect to assessments

1. Complaints with
  respect to assessments may be filed with the assessor at any time  prior
  to  the  hearing  of the board of assessment review or with the board of
  assessment review at such hearing, but may not be filed with  the  board
  of  assessment  review  at any adjourned hearing it may conduct. Where a
  complaint is filed within three business days  preceding  such  hearing,
  the  board of assessment review shall grant an assessor's request for an
  adjournment to  permit  the  assessor  to  prepare  a  response  to  the
  complaint.  Any complaint filed on or before the date established by law
  for the hearing of the  board  of  assessment  review  shall  be  deemed
  timely.
    2.  The  grounds  for  review  of  an  assessment  shall  be  that the
  assessment complained of is excessive, unequal or unlawful, or that real
  property is misclassified.
    3. Notwithstanding the provisions of section five hundred twenty-eight
  of this title, and except in cities with a population of five million or
  more, a complaint with respect to an  assessment  shall  be  on  a  form
  prescribed  by  the  state  board  and  shall  consist  of  a  statement
  specifying the respect in which the assessment is excessive, unequal  or
  unlawful,  or  the  respect in which real property is misclassified, and
  the reduction in assessed valuation or  taxable  assessed  valuation  or
  change  in class designation or allocation of assessed valuation sought.
  Such statement shall also contain an estimate of the value of  the  real
  property.    Such statement must be made by the person whose property is
  assessed, or by some person authorized in writing by the complainant  or
  his  officer  or  agent  to make such statement who has knowledge of the
  facts stated therein. Such written authorization must be made a part  of
  such  statement  and  bear  a  date within the same calendar year during
  which the complaint is filed. Such  statement  shall  also  contain  the
  following  sentence:  "I  certify  that  all  statements  made  on  this
  application are true and correct to the best of my knowledge and  belief
  and  I  understand  that  the  making  of any willful false statement of
  material fact herein will subject me to the provisions of the penal  law
  relevant to the making and filing of false instruments".  Such statement
  shall  also  include  a statement, which, if signed by both the assessor
  and the complainant  or  his  or  her  authorized  representative  shall
  constitute  a  stipulation  to  the  assessed value to be applied to the
  subject parcel. Where such stipulated assessed value is entered  on  the
  final  assessment  roll,  no  review  of the assessment shall be allowed
  pursuant to article seven of this chapter.
    4.  In  the  case  of  real  property  assessed  in  accordance   with
  subdivision  one  of  section  three  hundred  thirty-nine-y of the real
  property law, the board of managers acting as agent of one or more  unit
  owners  pursuant  to  subdivision four of such section may file a single
  complaint on behalf of all such unit owners.