* § 499-oooo. Tentative determination of assessment ceiling; notice,
complaints and hearing. 1. Each year the commissioner shall make a
tentative determination of an assessment ceiling for all local public
utility mass real property. Thereafter, the commissioner shall give
notice, in writing or electronically, to each assessing unit and each
owner of local public utility mass real property for which such
tentative determination of an assessment ceiling shall have been made,
specifying the amount of such ceiling, and making available for
inspection and copying the computations used to establish the tentative
assessment ceiling amount pursuant to the public officers law, and
setting forth the time and place where the commissioner or his or her
designee will meet to hear any complaint concerning such tentative
determination. Such notice shall be sent electronically and served in
writing at least forty-five days prior to the date specified for such
hearing.

2. A tentative assessment ceiling may be challenged before the
commissioner as follows:

(a) An owner of local public utility mass real property or the local
assessing jurisdiction objecting to a tentative ceiling must serve a
complaint upon the commissioner, in writing, and a copy thereof upon the
assessing unit or owner of local public utility mass real property, as
the case may be, at least ten days before the date specified for the
hearing. The complaint shall specify the objections to such tentative
determination. Service may be made either in person or by mail.

(b) On or before the date specified for the hearing, an affidavit of
service shall be filed with the commissioner stating that service has
been made in accordance with the provisions of this section.

3. The commissioner or his or her designee shall meet at the time and
place specified in such notice set forth in subdivision one of this
section to hear complaints in relation to the tentative determination of
the assessment 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.

* NB Repealed January 1, 2027