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The Laws of New York
Consolidated Laws of New York
CHAPTER 50-A
Real Property Tax
ARTICLE 6
Assessment of Special Franchises
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SECTION 618
Notice of final assessment of special franchises to owners thereof
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ARTICLE 6
Assessment of Special Franchises
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SECTION 622
Special franchise assessments subject to all taxes
This entry was published on 2014-09-22
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SECTION 620
Adjustment of special franchise assessments upon change of fiscal year
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 6
§ 620. Adjustment of special franchise assessments upon change of
fiscal year. When the fiscal year of a city or village has been changed
pursuant to law, the commissioner shall after a hearing make such
adjustments in the assessment of each special franchise subject to
assessment in such city or village as may be necessary under the
circumstances.