Section 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 in essential fact is present on the
  tentative  assessment  roll, or an application for exemption is received
  after taxable status date pursuant to a local law adopted in  accordance
  with  subdivision  eight  of  section  four  hundred sixty-seven of this
  chapter, the assessor  shall  execute  and  transmit  to  the  board  of
  assessment  review  a  verified  statement  that  such  clerical  error,
  unlawful entry or error in essential fact has been  made  or  such  late
  application  for  exemption  has  been received, including any available
  proof of such error. Such verified statement shall  be  on  a  form  and
  shall  contain such information as prescribed by the state board. For an
  error in essential fact, the petition shall include: (i) a copy  of  the
  property record card, field book, or other final work product upon which
  the  incorrect  assessment  was  based;  and (ii) a copy of any existing
  municipal record which substantiates the occurrence of the error.
    (b) Where the assessor  acts  pursuant  to  this  subdivision  at  the
  request  of  the  owner  of the real property or any person who would be
  entitled to file a complaint  as  to  such  real  property  pursuant  to
  section  five  hundred  twenty-four  of this chapter, the assessor shall
  immediately provide such owner or  other  person  with  a  copy  of  the
  verified   statement   executed   pursuant  to  paragraph  (a)  of  this
  subdivision.   If the  verified  statement  executed  pursuant  to  this
  paragraph is not received by the board of assessment review on or before
  the  meeting  of the board to hear and determine  complaints in relation
  to assessments, then the owner  or  other  person  entitled  to  file  a
  complaint  pursuant  to section five hundred twenty-four of this chapter
  may transmit to the board of assessment review the copy of the  verified
  statement  executed pursuant to this paragraph.  The board of assessment
  review shall consider such copy of the verified statement as a  petition
  filed pursuant to section five hundred fifty-three of this title.
    (c)  Where  the  assessor,  acting  pursuant to the provisions of this
  section, submits to the board of assessment review a verified  statement
  to  increase  an  assessment, the assessor must provide the owner of the
  real property subject to such assessment a written notice together  with
  a  copy  of the verified statement.  Such written notice shall be mailed
  to the owner of the real property by certified mail at least  five  days
  prior to the meeting of the board of assessment review.
    3.    At  the  meeting  of  the board of assessment review to hear and
  determine complaints in relation to assessments the board  shall  review
  all  verified  statements which it receives pursuant to this section and
  on such review shall have all of the powers and duties  imposed  by  law
  upon  boards  of assessment review by title one-A of this article and by
  any other law.   Any changes ordered by a  board  of  assessment  review
  pursuant  to this section shall be effected in the  manner prescribed by
  sections five hundred twenty-five and five hundred  twenty-six  of  this
  chapter.