Section 553. Correction of final assessment rolls

1. An assessor shall
  execute and transmit a petition to the board of  assessment  review,  as
  prescribed  by subdivision two of this section, for correction of any of
  the following errors:
    (a) a clerical error  on  the  assessment  roll  for  the  current  or
  preceding year which has resulted in an assessed valuation, or a special
  assessment  or  other  charge  based  on  units of service provided by a
  special district which is less than that  actually  appearing  upon  the
  property  record  card,  field  book  or other final work product of the
  assessor;
    (b) a clerical error on the assessment roll of the current year  which
  has  resulted in an assessed valuation, or a special assessment or other
  charge based on units of service provided by a special district which is
  more than that actually appearing upon the property record  card,  field
  book  or  other  final  work  product of the assessor, or upon the final
  verified statement of the board of assessment review;
    (c) an omission from the assessment roll for the preceding year of the
  assessed valuation of taxable real property;
    (d) an omission from the assessment roll for the current year  of  the
  assessed valuation of taxable real property;
    (e) an unlawful entry appearing on the current assessment roll;
    (f)  an  error  in  essential fact appearing on the current assessment
  roll;
    (f-1) an incorrect entry of a partial  exemption  on  the  immediately
  preceding year's assessment roll for a parcel which was not eligible for
  such  exemption,  provided  that  there has not been a transfer of title
  subsequent to the filing of such roll;
    (g) an entry of assessed valuation of state land subject  to  taxation
  on  an  assessment  roll for the current or preceding year which is less
  than the assessment thereof approved by the state board;
    (h) an entry of assessed  valuation  of  a  special  franchise  on  an
  assessment roll for the current or preceding year which is less than the
  final  assessment  thereof  as determined by the state board pursuant to
  subdivision one of section six hundred six of this chapter, or the  full
  value  of  that  special  franchise  as  determined  by  the state board
  pursuant to subdivision two of section six hundred six of  this  chapter
  adjusted  by  the final state equalization rate established by the state
  board for the assessment roll upon which that value appears.
    2. (a) A petition for correction of an error listed in paragraphs (a),
  (c), (d), (f), (f-1), (g) and (h) of subdivision  one  of  this  section
  shall  be  transmitted  at  least  ten days prior to the date designated
  pursuant to  subdivision  three  of  this  section  for  the  review  of
  assessments made pursuant to this section. A petition for the correction
  of  an error listed in paragraphs (b) and (e) of subdivision one of this
  section shall be transmitted at  least  five  days  prior  to  the  date
  designated  pursuant to subdivision three of this section for the review
  of assessments. The petition  for  correction  of  an  error  listed  in
  subdivision  one  of  this  section  shall be on a form and contain such
  information as prescribed by the  state  board  and  shall  include  any
  available  proof  that  such  error  occurred. For an error described in
  paragraph (f) of subdivision one of this  section,  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) The assessor shall, at least ten days prior to the date designated
  for the review of assessments made pursuant to paragraphs (a), (c), (d),
  (f), (f-1), (g) and (h) of subdivision one of this  section,  notify  by

  certified  mail,  return  receipt  requested, any owner of real property
  assessed pursuant to this section. Such notice shall include a  copy  of
  the  petition  of  the assessor and a statement of the time and place of
  the meeting of the appropriate board of assessment review.
    3.  (a)  The  chairman of the board of assessment review shall, on the
  date specified for meetings of boards of review by section five  hundred
  six  of  this chapter or by other applicable law, designate the dates on
  which the board of assessment review shall convene to review assessments
  made pursuant to this section. The dates to be designated  shall  be  at
  least fifteen days subsequent to the filing of the final assessment roll
  and  not  more  than ninety days but not later than twenty days prior to
  the date on which the tax  levying  body  issues  the  warrant  for  the
  collection  of  taxes.  The  chairman  of the board of assessment review
  shall immediately notify the appropriate assessor, tax levying body  and
  county director of real property tax services of the designated dates.
    (b) The appropriate board of assessment review, if it has received one
  or  more  petitions  transmitted  in  accordance  with the provisions of
  subdivision two of this section or section five  hundred  fifty-four  or
  five  hundred  fifty-six of this title, shall, on the date designated by
  the chairman pursuant to paragraph (a) of this subdivision,  convene  to
  review  such  petitions,  and on such review the board shall have all of
  the powers and duties imposed by law on boards of review by section five
  hundred twelve of this chapter and by any other  law.  If  no  petitions
  have  been  transmitted  within  five  days  of the designated date, the
  chairman of the board of assessment review may cancel the  meeting  upon
  notice  to  the members of such board, the appropriate assessor or board
  of assessors, the tax levying body  and  the  county  director  of  real
  property tax services.
    (c)  The  members  of  the board of assessment review or a majority of
  them shall prepare  and  verify  a  statement  showing  the  changes  in
  assessments made pursuant to this section. Such verified statement shall
  be delivered to the appropriate tax levying body within five days of the
  meeting  of  the board of assessment review and a copy of that statement
  shall be delivered to the assessor and shall be  filed  with  the  final
  assessment roll and retained in the office of the city or town clerk.
    4.  (a)  Upon receipt of the verified statement of changes made by the
  board of assessment review, the appropriate tax levying body,  prior  to
  the extension of taxes and annexation of the warrant, shall:
    (1)  as  to a clerical error described in paragraph (a) of subdivision
  one of this section, enter on the assessment roll of the current year an
  assessment  of  the  real  property,  as  determined  by  the  board  of
  assessment  review,  equal  to  the  difference  between  the  valuation
  appearing on the property record card, field book or  other  final  work
  product of the assessor and the amount at which, by such clerical error,
  the  property was placed upon the final assessment roll of the preceding
  or current year, and levy a tax thereon by applying the tax rate of  the
  appropriate  municipal  corporation  for  the  year in which the mistake
  occurred;
    (2) as to a clerical error described in paragraph (b)  of  subdivision
  one  of  this  section  or  an  error  in  essential  fact as defined in
  paragraph (a), (b) or (c) of subdivision three of section  five  hundred
  fifty  of this title, reduce the assessment of such real property on the
  assessment roll of the current year to the valuation, as  determined  by
  the board of assessment review, for the current year and levy the tax on
  such reduced amount;
    (3)  as  to  an  omitted  assessment  as described in paragraph (c) of
  subdivision one of this section, place the  same  on  the  roll  of  the
  current  year at the valuation, as determined by the board of assessment

  review, for the preceding year, and tax the same at the rate of tax  for
  the preceding year;
    (4)  as  to  an  omitted  assessment  as described in paragraph (d) of
  subdivision one of this section or an error in essential fact as defined
  in paragraph (d) of subdivision three of section five hundred  fifty  of
  this  title,  place  the same thereon at the valuation, as determined by
  the board of assessment review, for the current year and tax the same at
  the rate of tax for the current year;
    (5) as  to  an  unlawful  entry  as  described  in  paragraph  (e)  of
  subdivision  one  of  this  section, cancel such unlawful entry, and, if
  appropriate, enter such assessed value in the wholly exempt  portion  of
  the assessment roll;
    (6)  as  to  an  entry of a canceled partial exemption as described in
  paragraph (f-1) of subdivision one of this section and as determined  by
  the  board  of  assessment  review,  enter on the assessment roll of the
  current year the increase in the taxable assessment  for  the  preceding
  year  that  results  from  such  cancellation, and levy a tax thereon by
  applying the tax rate of the appropriate municipal corporation  for  the
  year in which the exemption was wrongly received;
    (7)  as  to  an entry of assessed valuation as described in paragraphs
  (g) and (h) of subdivision one of this section, enter on the  assessment
  roll  of  the  current year an assessment of the real property, equal to
  the difference between the assessment  approved  or  determined  by  the
  state  board,  as  the case may be, and the amount at which the property
  was placed upon the final assessment roll of the  preceding  or  current
  year, and levy a tax thereon by applying the tax rate of the appropriate
  municipal corporation or special district for the appropriate year.
    (b)  Upon  a  correction  to  a final assessment roll made pursuant to
  paragraph (a) of this subdivision,  the  appropriate  tax  levying  body
  shall immediately mail notice of the correction to the owner of the real
  property affected by such correction.
    (c) An assessment of real property made pursuant to this section shall
  be  subject to review as provided in article seven of this chapter. Such
  a proceeding shall be commenced within thirty days of the  date  of  the
  mailing of the notice as provided by paragraph (b) of this subdivision.
    5. The amount of any tax levied at the tax rate for the preceding year
  pursuant  to subparagraphs one, three, six and seven of paragraph (a) of
  subdivision four of this section shall be deducted  from  the  aggregate
  amount of taxes to be levied for the current year.