New York Real Property Tax Code § 512

Hearing of complaints
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§ 512. Hearing of complaints. 1. Beginning on the fourth Tuesday of\nMay, or such other date as is established by city charter, county\ncharter, county tax act or other special law, and so many days\nthereafter as the board of assessment review deems necessary, such board\nshall meet to hear complaints in relation to assessments.\n  1-a. The governing body of an assessing unit which employs an assessor\nwho is at the same time employed by another assessing unit may adopt a\nlocal law establishing a date for the meetings of the board of\nassessment review other than that provided in subdivision one of this\nsection. The date or first date so established may be no earlier than\nthe fourth Tuesday in May and no later than the second Tuesday of June.\nSuch local law shall remain in effect until rescinded or superseded by\nsubsequent local law. A copy of any local law adopted pursuant to this\nsubdivision shall be filed with the clerk of the city or town and with\nthe commissioner in addition to the other filings required by law. In\nthe event no local law is adopted pursuant to this subdivision, the\nboard of assessment review shall meet to hear complaints as prescribed\nin subdivision one of this section.\n  2. The persons entitled to file complaints in relation to assessments\nwith the board of assessment review, the time and manner of filing such\ncomplaints and the grounds for administrative review of assessments\nshall be governed by section five hundred twenty-four of this article.\n  3. At the meeting of the board of assessment review to hear complaints\nin relation to assessments brought before it, such board shall have all\nof the powers and duties prescribed by title one-A of this article and\nby any other law. The board of assessment review may adjourn from time\nto time for the purpose of hearing complaints.\n  * 4. Notwithstanding any local law to the contrary, where the real\nproperty is residential in whole or in part and all or part is occupied\nby a renter whose interest or interests are described in section three\nhundred four of this chapter, the owner and/or any such renter or\norganization consisting solely of such renters may file a complaint\npursuant to this section and be entitled to all legal rights contained\nin this section. A complaint by such renter or organization shall be\ndeemed a complaint on the assessment of the entire real property.\n  * NB (Effective pending ruling by Commissioner of Internal Revenue)\n

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