§ 489-n. Tentative determination of railroad ceiling; notice,
complaints and hearing. 1. Each year the commissioner shall make a
tentative determination of each railroad ceiling. Thereafter, the
commissioner shall give notice in writing to each assessing unit and
each railroad company for which such tentative determination of a
railroad ceiling shall have been made specifying the amount of such
ceiling and the time and place where the commissioner will meet to hear
any complaint concerning such tentative determination. Such notice must
be served at least twenty days prior to the date specified for the
hearing.

2. A railroad company or assessing unit objecting to a tentative
determination of the railroad ceiling must serve its complaint upon the
commissioner in writing and a copy thereof upon the assessing unit or
railroad company, as the case may be, at least five days before the day
specified for the hearing, specifying its objections to such tentative
determination. Service may be made either in person or by mail. On or
before the date specified for the hearing an affidavit of service shall
be filed with the commissioner stating in substance that service has
been made in accordance with the provisions of this section.

3. The commissioner shall meet at the time and place specified in such
notice to hear complaints in relation to the tentative determination of
the railroad ceiling. The provisions of section five hundred twelve of
this chapter shall apply so far as may be practicable to a hearing under
this section. Nothing contained in this subdivision shall be construed
to require a hearing to be conducted when no complaints have been filed.