§ 527. Failure to meet for purpose of hearing complaints and ratifying\nstipulated assessments. 1. If the board of assessment review of any\nassessing unit fails to meet for the purpose of hearing complaints or\nstipulations in relation to assessments on the day specified by law, the\ncounty treasurer, the chairman of the county legislative body and the\nclerk of the county legislative body shall serve as an acting board of\nassessment review which shall hear and determine complaints and ratify\nstipulations in relation to assessments as provided in this section.\n 2. Immediately following the failure of the board of assessment review\nto meet to hear complaints or stipulations in relation to assessments on\nthe day specified by law, the assessor shall so notify the county\ndirector of real property tax services. At such time the assessor shall\nalso transmit to the county director all complaints or stipulations\nfiled pursuant to subdivision one of section five hundred twenty-four of\nthis title in his or her possession.\n 3. Upon receiving notice pursuant to subdivision two of this section,\nthe county director of real property tax services shall cause the acting\nboard of assessment review to establish a time, date and place for such\nacting board to meet to hear complaints or ratify stipulations in\nrelation to assessments. Such hearing shall be scheduled on a date no\nearlier than fifteen days after the date specified by law on which the\nboard of assessment should have heard complaints in relation to\nassessments and no later than ten days prior to the last date provided\nby law for the completion and filing of the final assessment roll. The\nhearing shall be scheduled for a period of at least four hours, not\nnecessarily continuous, between nine o'clock in the morning and ten\no'clock in the evening, with at least two hours after six o'clock in the\nevening. To the extent practicable, the hearing shall be held in the\nassessing unit for which the acting board of assessment review serves.\n 4. Not later than seven days prior to the date on which the hearing of\nthe acting board of assessment review is scheduled, the county director\nof real property tax services shall send by first class mail to each\nperson who filed a complaint referred to in subdivision two of this\nsection and publish in a newspaper having general circulation in the\nassessing unit a notice indicating the time, date and place that the\nacting board of assessment review shall meet to hear complaints in\nrelation to assessments. No such notice shall be required where the\nassessor and the person who filed such complaint have entered into a\nstipulation of assessment as provided in section five hundred\ntwenty-four of this title.\n 5. Complaints and stipulations with respect to assessments which\nconform to the requirements of subdivisions two, three and four of\nsection five hundred twenty-four of this title may be filed with the\nassessor or county director of real property tax services at any time\nprior to the meeting of the acting board of assessment review to hear\ncomplaints in relation to assessments or with such acting board at such\nhearing or at any adjourned hearing. On or before the date of such\nhearing, the assessor and the county director shall deliver to such\nacting board all complaints in their possession.\n 6. At the time, date and place established pursuant to subdivision\nthree of this section and so many days thereafter as the acting board of\nassessment review deems necessary, such acting board shall meet to hear\nthe complaints and stipulations in relation to assessments referred to\nin subdivision two of this section or filed pursuant to subdivision five\nof this section. At such hearing or adjourned hearing, the acting board\nof assessment review shall exercise and perform all of the powers and\nduties conferred upon the boards of assessment review by subdivision two\nof section five hundred twenty-five of this title. Th
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