Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 6. ASSESSMENT OF SPECIAL FRANCHISES |
Section 620. Adjustment of special franchise assessments upon change of fiscal year
Latest version.
-
When the fiscal year of a city or village has been changed pursuant to law, the state board shall after a hearing make such adjustments in the assessment of each special franchise subject to assessment in such city or village as may be necessary under the circumstances.