§ 524. Complaints with respect to assessments. 1. Complaints with\nrespect to assessments may be filed with the assessor at any time prior\nto the hearing of the board of assessment review or with the board of\nassessment review at such hearing, but may not be filed with the board\nof assessment review at any adjourned hearing it may conduct. Where a\ncomplaint is filed within three business days preceding such hearing,\nthe board of assessment review shall grant an assessor's request for an\nadjournment to permit the assessor to prepare a response to the\ncomplaint. Any complaint filed on or before the date established by law\nfor the hearing of the board of assessment review shall be deemed\ntimely.\n 2. The grounds for review of an assessment shall be that the\nassessment complained of is excessive, unequal or unlawful, or that real\nproperty is misclassified.\n 3. Notwithstanding the provisions of section five hundred twenty-eight\nof this title, and except in cities with a population of five million or\nmore, a complaint with respect to an assessment shall be on a form\nprescribed by the commissioner and shall consist of a statement\nspecifying the respect in which the assessment is excessive, unequal or\nunlawful, or the respect in which real property is misclassified, and\nthe reduction in assessed valuation or taxable assessed valuation or\nchange in class designation or allocation of assessed valuation sought.\nSuch statement shall also contain an estimate of the value of the real\nproperty. Such statement must be made by the person whose property is\nassessed, or by some person authorized in writing by the complainant or\nhis officer or agent to make such statement who has knowledge of the\nfacts stated therein. Such written authorization must be made a part of\nsuch statement and bear a date within the same calendar year during\nwhich the complaint is filed. Such statement shall also contain the\nfollowing sentence: "I certify that all statements made on this\napplication are true and correct to the best of my knowledge and belief\nand I understand that the making of any willful false statement of\nmaterial fact herein will subject me to the provisions of the penal law\nrelevant to the making and filing of false instruments". Such statement\nshall also include a statement, which, if signed by both the assessor\nand the complainant or his or her authorized representative shall\nconstitute a stipulation to the assessed value to be applied to the\nsubject parcel. Where such stipulated assessed value is entered on the\nfinal assessment roll, no review of the assessment shall be allowed\npursuant to article seven of this chapter.\n 4. In the case of real property assessed in accordance with\nsubdivision one of section three hundred thirty-nine-y of the real\nproperty law, the board of managers acting as agent of one or more unit\nowners pursuant to subdivision four of such section may file a single\ncomplaint on behalf of all such unit owners.\n
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