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This entry was published on 2014-09-22
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SECTION 508
Information to be supplied to non-residents
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 1
§ 508. Information to be supplied to non-residents. 1. No later than
fifteen days prior to the date required by law for completion and filing
of the tentative assessment roll, any person or corporation, who or
which owns or has an interest in real property in a city or town and is
a non-resident thereof, may file with the clerk thereof a written demand
for a list of each parcel of real property assessed in his or its name,
the assessed valuation of each such parcel and any separate assessment
thereof for special district or school district purposes made pursuant
to subdivision two of section five hundred four of this chapter and the
time and place at which the board of assessment review will meet for the
purpose of hearing complaints relative thereto. No later than five days
after completion and filing of the tenative assessment roll, the
assessors shall mail the requested information to such person or
corporation. Failure to comply with such demand shall not affect the
validity of the assessment.

2. Upon written application received by the assessor or the board of
assessment review on or before the date on which such board of
assessment review is required by law to meet for the purpose of hearing
complaints on the tentative assessment roll by a person who is a
non-resident of a city or town or by a corporation owning real property
in more than one city or town in the county, the board of assessment
review shall fix a time subsequent to the day it will meet to hear
complaints, but not later than twenty-one days after that day for a
hearing to review the assessment of the real property of such person or
corporation in their city or town. The board of assessment review shall
send written notice to each applicant of the date, time and place of the
adjourned hearing at least ten days prior to the date of such adjourned
hearing.