§ 561-a. Payments in lieu of taxes; change of assessment; notice.
Notwithstanding any other provision of law, any person, firm,
partnership, corporation, limited liability company or any other
business entity which makes payments in lieu of taxes to any agency,
county, town, village, city or school district, shall, prior to filing
with such agency, county, town, village, city or school district for a
change of assessment, notify such agency, county, town, village, city or
school district of such business entity's intention to file for such
change; provided however that such notice shall not be required in
cities with a population of one million or more. Such notification of
intention shall be made in writing and shall be made at least forty-five
days prior to such filing for change of assessment.