Section 554. Correction of errors on tax rolls

1. The appropriate tax
  levying body may correct a clerical error,  an  unlawful  entry,  or  an
  error in essential fact other than an error in essential fact as defined
  in  paragraph  (d) of subdivision three of section five hundred fifty of
  this title in accordance with the provisions of this section.
    2. Whenever it appears to an owner of real property, or any person who
  would be entitled to file a complaint pursuant to section  five  hundred
  twenty-four of this chapter, that a clerical error, an unlawful entry or
  error  in essential fact described in subdivision one of this section is
  present on the tax roll in regard to his real property,  such  owner  or
  other  person,  may, at any time prior to the expiration of the warrant,
  file an application in  duplicate  with  the  county  director  of  real
  property tax services for the correction of such error.
    3.  The  application  for  correction of a clerical error, an unlawful
  entry or error in essential fact pursuant to this section shall be on  a
  form  and  shall  contain  such  information  as prescribed by the state
  board, including any available proof that such error occurred, and shall
  be available in the offices of all collecting officers and in the office
  of the county director. For an error in essential fact, the  application
  for  correction  shall include a copy of the property record card, field
  book, or other final work product upon which  the  incorrect  assessment
  was   based   and   a  copy  of  any  existing  municipal  record  which
  substantiates the occurrence of the error.  For  an  unlawful  entry  as
  defined  in  paragraph  (a) of subdivision seven of section five hundred
  fifty of this title, the application  for  correction  shall  include  a
  statement  by  the  assessor  or  by  a majority of a board of assessors
  substantiating that the assessor or assessors have obtained  proof  that
  the  parcel  which  is  the  subject of the application should have been
  granted tax exempt status; the failure to include such  statement  shall
  render  the application null and void and shall bar the tax levying body
  from ordering correction of the tax roll pursuant to this section.
    4. (a) The county director, within ten  days  of  the  receipt  of  an
  application  filed  pursuant  to  this  section,  shall  investigate the
  circumstances of the claimed clerical error, unlawful entry or error  in
  essential  fact  to  determine  whether  the  error  exists, and on such
  investigation he  may  require  and  shall  receive  from  any  officer,
  employee,  department, board, bureau, office or other instrumentality of
  the appropriate municipal corporation such  facilities,  assistance  and
  data  as  will  enable  him  to  properly  consummate  his  studies  and
  investigations hereunder.
    (b) Upon completion of such investigation the  county  director  shall
  immediately  transmit  a written report of such investigation and his or
  her recommendation for action thereon, together with both copies of  the
  application,  to  the  tax  levying body. If the same alleged error also
  appears on a current assessment roll, the  county  director  shall  also
  file  a  copy  of  such  report  and recommendation with the appropriate
  assessor and board of assessment review who shall consider the  same  to
  be  the  equivalent  of  a petition for correction filed with such board
  pursuant to section five hundred fifty-three of this title.
    5. The tax levying body, at a regular or  special  meeting,  upon  the
  presentation  of  an  application filed pursuant to this section and the
  written report described by subdivision four of this section, shall:
    (a) examine the  application  and  report  to  determine  whether  the
  claimed  clerical  error,  unlawful  entry  or  error  in essential fact
  exists;
    (b) reject an application where it  is  determined  that  the  claimed
  clerical error, unlawful entry or error in essential fact does not exist

  by  making  a  notation on the application and the copy thereof that the
  application is rejected and the reasons for the rejection;
    (c)  approve  an  application  where it is determined that the claimed
  clerical error, unlawful entry or error in essential fact does exist  by
  making  a  notation  on  the  application  and the copy thereof that the
  application is approved and by entering thereon the correct extension of
  taxes;
    (d) make an order setting forth the corrected taxes and directing  the
  officer having jurisdiction of the tax roll to correct such roll;
    (e) transmit immediately to the officer having jurisdiction of the tax
  roll the order and all applications that have been approved;
    (f) mail an application that has been rejected to the applicant;
    (g) mail a notice of approval of an application that has been approved
  to the applicant;
    (h)  file  with  the records of the tax levying body the copies of all
  applications.
    6. The officer having jurisdiction of the tax roll,  upon  receipt  of
  the   order  described  in  subdivision  five  of  this  section,  shall
  immediately correct the tax roll as directed  by  the  order  and  shall
  collect  the  corrected taxes as determined by the tax levying body. The
  order and approved applications shall be annexed to  the  tax  roll  and
  warrant,  or  filed therewith in accordance with section fifteen hundred
  eighty-four of this chapter, by the officer having jurisdiction  of  the
  roll and shall become a part thereof.
    7. (a) An applicant who files his application with the county director
  within  the  period when taxes may be paid without interest, may, if his
  application is approved, pay the corrected tax as determined by the  tax
  levying  body  without  interest if payment is made within eight days of
  the date on which the notice of approval is mailed pursuant to paragraph
  (g) of subdivision five of this section.
    (b) An applicant other than one described in  paragraph  (a)  of  this
  subdivision  shall  pay  interest  as prescribed by law on the corrected
  tax; provided, however, that no additional interest shall be imposed  if
  the corrected amount of the tax is paid within eight days of the date on
  which  the  notice  of  approval  is mailed pursuant to paragraph (g) of
  subdivision five of this section, unless such eight day period would end
  after the expiration of the warrant, in which case the period for paying
  the corrected  tax  without  additional  interest  shall  end  upon  the
  expiration of the warrant.
    8.  The  powers  and  duties  imposed  by this section upon the county
  director of real property  tax  services  shall  be  performed  by  such
  officer  for  tax  levies  for  county, city, town, special district and
  school district purposes except that (a) in the case of counties  having
  the  power  to  assess  real  property  for tax purposes such powers and
  duties shall be performed by the chief assessing officer or the chairman
  of the county board of assessors and, (b) in the case of  villages,  for
  village  tax  purposes, such powers and duties shall be performed by the
  village assessor or the chairman of  the  village  board  of  assessors;
  provided,  however,  that  if  the  village  has  enacted a local law as
  provided in subdivision three of section fourteen hundred  two  of  this
  chapter, the county director shall perform the powers and duties imposed
  upon such officer by this section on behalf of such village.
    9.  (a) A tax levying body may, by resolution, delegate to an official
  who is empowered to authorize payment of bills without  prior  audit  by
  such  body  or,  in  the  event there is no official so empowered, to an
  official responsible  for  the  payment  of  bills  upon  audit  of  the
  appropriate  municipal corporation so designated by it, the authority to
  perform the duties of  such  tax  levying  body,  as  provided  in  this

  section.  Such  resolution  shall  only be in effect during the calendar
  year in which it is adopted and shall designate that such delegation  of
  authority  is  applicable  only  where  the  recommended  correction  is
  twenty-five  hundred  dollars  or  less, or such other sum not to exceed
  twenty-five hundred dollars.
    (b) Where such resolution is adopted and  the  recommended  correction
  does  not exceed the amount specified in the designating resolution, the
  county director shall transmit the written report of  the  investigation
  and recommendation, together with both copies of the application, to the
  official designated by the tax levying body. Upon receipt of the written
  report, the designated official shall follow the procedure which the tax
  levying  body  would  follow  in  making corrections, provided, however,
  where the designated official denies the  correction,  in  whole  or  in
  part,  such  official  shall  transmit  to  the tax levying body for its
  review and disposition pursuant to subdivision five of this section  the
  written  report  of  the  investigation and recommendation of the county
  director, together with both copies of the application and  the  reasons
  that   the   designated   official  denied  the  correction.  Where  the
  recommendation of the county director is to deny the application or  the
  correction  requested is an amount in excess of the amount authorized in
  the enabling resolution, the county director shall transmit the  written
  report  of  the  investigation  and  recommendation,  together with both
  copies of the application, to the tax levying body.
    (c) On or before the fifteenth  day  of  each  month,  the  designated
  official  shall  submit  a  report  to  the  tax  levying  body  of  the
  corrections processed by such official during the preceding month.  Such
  report  shall  indicate  the name of each recipient, the location of the
  property and the amount of the correction.