Legislation
ARTICLE 6
Assessment of Special Franchises
Real Property Tax (RPT) CHAPTER 50-A
ARTICLE 6
ASSESSMENT OF SPECIAL FRANCHISES
Section 600. Assessment of special franchises by commissioner.
602. Information to be furnished to commissioner.
604. Special franchise reports to commissioner.
606. Use of state equalization rates, special equalization rates
and levels of assessment in making special franchise
assessments.
607. Adjustment of certain special franchise assessments for
changes in the level of assessments on other property.
608. Tentative special franchise assessments; notice thereof.
610. Complaints.
612. Hearing of complaints.
614. Determination of final assessment of special franchises.
616. Filing of certificates of final assessment of special
franchises with assessing units; apportionments.
618. Notice of final assessment of special franchises to owners
thereof.
620. Adjustment of special franchise assessments upon change of
fiscal year.
622. Special franchise assessments subject to all taxes.
624. Tax on special franchise not to affect other taxes.
626. Deductions allowed against taxes on special franchises.
ASSESSMENT OF SPECIAL FRANCHISES
Section 600. Assessment of special franchises by commissioner.
602. Information to be furnished to commissioner.
604. Special franchise reports to commissioner.
606. Use of state equalization rates, special equalization rates
and levels of assessment in making special franchise
assessments.
607. Adjustment of certain special franchise assessments for
changes in the level of assessments on other property.
608. Tentative special franchise assessments; notice thereof.
610. Complaints.
612. Hearing of complaints.
614. Determination of final assessment of special franchises.
616. Filing of certificates of final assessment of special
franchises with assessing units; apportionments.
618. Notice of final assessment of special franchises to owners
thereof.
620. Adjustment of special franchise assessments upon change of
fiscal year.
622. Special franchise assessments subject to all taxes.
624. Tax on special franchise not to affect other taxes.
626. Deductions allowed against taxes on special franchises.