Section 504. Preparation of assessment roll

1. The state board shall adopt
  rules and regulations for the preparation and use of the assessment roll
  and  shall  advise  with and instruct assessors and other officers as to
  their duties with respect thereto. The assessors shall prepare the  roll
  in  the form prescribed or approved by the state board and in accordance
  with the rules and regulations adopted by such board relative thereto.
    2. (a) Except in special assessing units, where  a  parcel  separately
  assessed  for  general  municipal  purposes lies partly within a special
  district the portion within such special district  shall  be  separately
  assessed for special district purposes.
    (b)  In  a  special assessing unit, where a parcel separately assessed
  for general municipal purposes lies partly within  a  special  district,
  school  district  or  village,  the  portion  within  each  such special
  district, school district or village shall be  separately  assessed  for
  special  district,  school district or village purposes, as the case may
  be.
    3. Real property of a railroad company which has elected to  have  the
  provisions  of title two-a of article four of this chapter apply to such
  company shall be assessed in accordance with the provisions  of  section
  four hundred eighty-nine-c of this chapter.
    4.  Whenever  a  map is filed with a county clerk, pursuant to article
  nine of the real property law, subdividing a tract of land, the assessor
  shall enter each lot on that map  as  a  separate  parcel  on  the  next
  tentative  assessment  roll, unless the assessor determines the separate
  assessment of one or more lots to be impracticable.
    5. Prior to filing the tentative assessment roll  in  accordance  with
  the  provisions  of section five hundred six of this title, the assessor
  may correct any erroneous entries on such roll by making such changes as
  may be necessary and by executing a verified list  of  such  corrections
  and  filing  such  list at the same time as the tentative roll is filed.
  The assessor shall, at the same time, forward a  copy  of  the  verified
  list  of  corrections  to  the  county  director  of  real  property tax
  services. Any corrections of erroneous entries shall be of no  force  or
  effect  unless  such  corrections  are  included on the verified list of
  corrections and the duplicate copy of such list filed  with  the  county
  director of real property tax services.
    5-a.  Notwithstanding  any  other  provision of the law, real property
  owned by a homeowners' association may be separately  assessed  to  that
  association  or may be incorporated in the assessments of the parcels of
  the members of that  association.  Whenever  any  real  property  is  so
  incorporated,  the  inventory  maintained for each parcel shall describe
  how the value of  that  real  property  has  been  incorporated  in  the
  assessment of such parcel.
    6.  If  in the preparation of the roll an error or omission is made in
  the description of a parcel of real property or in entering  or  failing
  to  enter the name of the owner, last known owner or reputed owner, such
  error or omission shall not prevent the levy, collection and enforcement
  of the payment of the taxes thereon if the parcel can be identified  and
  located with reasonable certainty.