§ 739. Prohibition against change in assessment following decision in
small claims proceeding. 1. Except as hereinafter provided and except
as to any parcel of real property located within a special assessing
unit as defined in article eighteen of this chapter, where the decision
of a small claims hearing officer orders a reduction in an assessment,
the assessed valuation contained in such decision shall not be
thereafter changed on such property for the next assessment roll
prepared on the basis of the taxable status date next occurring on or
after the taxable status date of the most recent assessment under review
in the proceeding subject to such final order or judgment. Where the
assessor or other local official having custody and control of the
assessment roll receives notice of the order or judgment subsequent to
the filing of the next assessment roll, he or she is authorized and
directed to correct the entry of assessed valuation on the assessment
roll to conform to the provisions of this section.

2. An assessment on property subject to the provisions of subdivision
one of this section may be changed on an assessment roll where:

(a) There is a revaluation or update of all real property on the
assessment roll;

(b) There is a revaluation or update in a special assessing unit of
all real property of the same class;

(c) There has been a physical change (improvement) to the property;

(d) The zoning of such property has changed;

(e) Such property has been altered by fire, demolition, destruction or
similar catastrophe;

(f) An action has been taken by any office of the federal, state or
local government which caused a discernible change in the general area
where the property is located which directly impacts on property values;

(g) The owner of the property becomes eligible or ineligible to
receive an exemption; or

(h) The use or classification of the property has changed.

3. No petition for review of the assessment of such property shall be
filed while the provisions of subdivisions one and two of this section
are applicable to such property.