§ 216. Powers of commissioner upon neglect or refusal of officials to
perform duties. 1. Whenever it appears to the satisfaction of the
commissioner that any assessor or other public officer, employee or
board of assessment review whose duties relate directly to real property
tax administration has failed to comply with the provisions of this
chapter or any other law relating to such duties, or the rules and
regulations of the commissioner made pursuant thereto, after a hearing
on the facts, the commissioner may issue an order directing such
assessor, officer, employee or board of assessment review to comply with
such law, rule or regulation.

2. If any assessor or other public officer, employee or board of
assessment review whose duties relate directly to real property tax
administration shall willfully and intentionally refuse or neglect to
perform any duty or do any act required by or pursuant to this chapter,
in addition to any other penalty provided by law, such assessor, public
officer, employee or member of a board of assessment review shall
forfeit to the municipal corporation of which such assessor, public
officer, employee or member is an officer a sum not to exceed fifty
dollars for each willful and intentional violation, which may be
recovered by the commissioner.

3. Where a property owner is, in a proceeding conducted pursuant to
this section, found to be directly affected by the violation of state
law or rule, the commissioner in its order shall establish procedures by
which an assessor, officer, employee or board of assessment review whose
duties relate directly to real property tax administration, whether or
not a party to the proceeding, shall remedy the failure to comply with
such state law or rules with respect to an assessment roll filed not
more than three years prior to the commencement of the proceeding. Such
remedy may include reconvening the board of assessment review,
identifying the class of persons eligible to complain when the board of
assessment review reconvenes, and issuing instructions to such board of
assessment review on the law and any documentation required of eligible
complainants in relation to the findings of the commissioner. A copy of
such order shall be mailed to such assessor, officer, employee or board
of assessment review and to each municipal corporation which utilizes
such assessment roll. Such order shall, where appropriate, require the
assessing unit to mail a copy of the order to each eligible complainant
whose name and address is readily ascertainable from the record of the
proceeding.

4. (a) Where the commissioner has ordered the board of assessment
review to reconvene to receive complaints, a copy of the order shall be
mailed by the assessing unit to each eligible complainant, which mailing
shall be accompanied by the form prescribed by the commissioner for
complaints on tentative assessments or such other form as may be
prescribed for such purpose. Included with such order and form shall be
a notice stating the date, time and place at which the board of
assessment review will reconvene. This material shall be mailed to the
eligible complainant no later than fifteen days prior to the meeting of
the board of assessment review. On the date and time specified in such
notice, the board of assessment review will reconvene to hear any
complaints filed pursuant to such order and shall have the powers and
duties set forth in section five hundred twenty-five of this chapter,
except that it may receive only complaints with respect to assessments
of those parcels to which the commissioner's order applies. A petition
for review of the assessment of such property pursuant to either title
one or one-A of article seven of this chapter may be filed no later than
thirty days after the determination of the board of assessment review is
mailed to the petitioner, notwithstanding the provisions of section
seven hundred two or seven hundred thirty of this chapter.

(b) The assessor shall correct the assessment roll upon receipt of the
verified statement of changes from the board of assessment review. If
the assessor no longer has custody of the assessment roll when such
verified statement is received, he or she shall forward a copy of such
verified statement and a copy of the commissioner's order to the person
having custody of the assessment roll or tax roll, which person shall
thereupon make the appropriate corrections. The assessor shall also
forward a copy of the verified statement of changes to the clerk of each
tax levying body which levies taxes on such assessment roll.

(c) Where a tax, special assessment or special ad valorem levy has
been paid prior to the correction of the tax roll pursuant to this
section and the order of the board of assessment review results in a
reduction of the tax liability of a parcel, the tax levying body shall
refund to the person who paid such tax, special assessment or special ad
valorem levy the amount which exceeds the tax, special assessment, or
special ad valorem levy due upon the corrected tax roll. Any such refund
shall be a charge upon each municipal corporation or special district to
the extent that the taxes, special assessments or special ad valorem
levies were levied on its behalf or as is otherwise provided by law with
respect to Nassau and Suffolk counties; provided, however, that no
application need be made by the petitioner for such refund. The verified
statement of changes provided to the clerk of the tax district shall
constitute an application for refund for the purposes of this section.
Where a refund is not made within ninety days of the receipt of the
verified statement of changes, interest in the amount of one percent per
month shall be added to the amount to be refunded for each month or part
thereof in excess of ninety days and paid to the property owner.

(d) Where taxes, special assessments or special ad valorem levies have
been levied prior to the correction of the tax roll pursuant to this
section and the verified statement of changes of the board of assessment
review results in an increase in the tax liability of a parcel or the
imposition of a tax liability upon a parcel, the additional tax, special
assessment, or special ad valorem levy shall be levied, collected and
accounted for as provided in the commissioner's order.

(e) The provisions of title three of article five of this chapter
shall apply as far as practicable to the correction of an assessment
roll or tax roll and, if applicable, to a refund of taxes pursuant to
this section; provided however that no application, except as provided
herein, need be made for such correction or refund.

5. If an assessor, or other public officer, employee or board of
assessment review whose duties relate directly to real property tax
administration fails or refuses to comply with the commissioner's order
within ten days after service of such order or within such time as is
prescribed by the commissioner for compliance with its order, the
commissioner may commence a special proceeding pursuant to article four
of the civil practice law and rules to compel compliance with such
order. Such special proceeding shall be commenced by the counsel to the
department of taxation and finance, except that the attorney general of
the state shall commence such proceeding on behalf of the department if
he or she deems it necessary.