§ 502. Form of assessment roll. 1. The form of the assessment roll
shall be prescribed or approved by the commissioner, in accordance with
the requirements contained in this section.

2. Provision shall be made with respect to each separately assessed
parcel of real property for the entry, in appropriate columns, of the
name of the owner, last known owner or reputed owner and a description
sufficient to identify the same, including the surnames of the abutting
property owners and the names of the abutting streets or highways, the
approximate number of square feet, square rods or acres contained
therein or a statement of the linear dimensions thereof. Separately
assessed privately owned streets or roads, such as those situated within
a subdivision, may be described in a single account in the name of the
owner, last known owner or reputed owner thereof. When a tax map has
been approved by the commissioner, reference to the lot, block and
section number or other identification numbers of any parcel on such map
shall be deemed a sufficient description of such parcel.

3. The assessment roll shall set forth the uniform percentage of value
applicable to the assessing unit (or in a special assessing unit, the
uniform percentage of value applicable to the class) pursuant to section
three hundred five of this chapter, and shall provide for the entry with
respect to each separately assessed parcel of the assessed valuation of
the land exclusive of any improvements, the total assessed valuation,
and the full value of the parcel. Nothing herein shall be deemed to
require entry of a land value for real property subject to the
provisions of article nine-B of the real property law. Only the total
assessment, however, shall be subject to judicial review provided by
article seven of this chapter.

4. Provision shall be made for the entry of assessments of special
franchises in a separate part of the roll, together with the name of the
owner and a description thereof sufficient to identify the same.

5. Provision shall be made for the entry of assessments of parcels of
real property wholly exempt from taxation in a separate part of the
roll. If a parcel of real property is partially exempt, it shall be
entered with the taxable property, with the amount of the exemption
shown in a separate column. Property exempt from taxation in a limited
amount shall be entered with the taxable property although the amount of
the exemption equals the assessed valuation.

6. The form of assessment roll prescribed or approved for use in towns
shall provide for the entry, in appropriate columns, of the name of the
village, if in a village, the number of the school district and the name
or number of any special district in which special ad valorem levies are
made for district purposes, in which each parcel of real property and
each special franchise described on such roll is situated, and shall
also provide for the entry of apportionments of special franchise
assessments made pursuant to section six hundred sixteen of this chapter
and appropriate entries for parcels separately assessed for school
district or special district purposes.

7. Provision shall also be made for the entry of the amount of taxes
levied for county, city or town purposes and the amount of any special
ad valorem levies imposed for special district purposes against each
parcel of real property and each special franchise, together with the
date of payment thereof and such other items and details as may be
required.

8. Provision shall be made for the entry of the separate amounts of
real property taxes to be allocated and paid pursuant to section nine
hundred sixty-seven of article eighteen-B or section nine hundred
seventy-p of article eighteen-C of the general municipal law and for the
assessments of parcels of real property upon which such separate amounts
of real property taxes are levied.

9. Provision shall be made for the entry of the tax billing address of
each separately assessed parcel. For purposes of this chapter, "tax
billing address" means the address designated by the owner to which tax
bills shall be sent. Such tax billing address may be entered in the form
of a code.