§ 552. Correction of errors on tentative assessment rolls. 1. Clerical
errors, unlawful entries and errors in essential fact on tentative
assessment rolls may be corrected in accordance with the provisions of
this section.

2. (a) Where it is made to appear to the assessor that a clerical
error, an unlawful entry or an error in essential fact is present on the
tentative assessment roll, or an application for exemption is received
after taxable status date pursuant to a local law adopted in accordance
with subdivision eight of section four hundred sixty-seven of this
chapter, the assessor shall execute and transmit to the board of
assessment review a verified statement that such clerical error,
unlawful entry or error in essential fact has been made or such late
application for exemption has been received, including any available
proof of such error. Such verified statement shall be on a form and
shall contain such information as prescribed by the commissioner. For an
error in essential fact, the petition shall include: (i) a copy of the
property record card, field book, or other final work product upon which
the incorrect assessment was based; and (ii) a copy of any existing
municipal record which substantiates the occurrence of the error.

(b) Where the assessor acts pursuant to this subdivision at the
request of the owner of the real property or any person who would be
entitled to file a complaint as to such real property pursuant to
section five hundred twenty-four of this chapter, the assessor shall
immediately provide such owner or other person with a copy of the
verified statement executed pursuant to paragraph (a) of this
subdivision. If the verified statement executed pursuant to this
paragraph is not received by the board of assessment review on or before
the meeting of the board to hear and determine complaints in relation to
assessments, then the owner or other person entitled to file a complaint
pursuant to section five hundred twenty-four of this chapter may
transmit to the board of assessment review the copy of the verified
statement executed pursuant to this paragraph. The board of assessment
review shall consider such copy of the verified statement as a petition
filed pursuant to section five hundred fifty-three of this title.

(c) Where the assessor, acting pursuant to the provisions of this
section, submits to the board of assessment review a verified statement
to increase an assessment, the assessor must provide the owner of the
real property subject to such assessment a written notice together with
a copy of the verified statement. Such written notice shall be mailed to
the owner of the real property by certified mail at least five days
prior to the meeting of the board of assessment review.

3. At the meeting of the board of assessment review to hear and
determine complaints in relation to assessments the board shall review
all verified statements which it receives pursuant to this section and
on such review shall have all of the powers and duties imposed by law
upon boards of assessment review by title one-A of this article and by
any other law. Any changes ordered by a board of assessment review
pursuant to this section shall be effected in the manner prescribed by
sections five hundred twenty-five and five hundred twenty-six of this
chapter.