§ 554. Correction of errors on tax rolls. 1. The appropriate tax\nlevying body may correct a clerical error, an unlawful entry, or an\nerror in essential fact other than an error in essential fact as defined\nin paragraph (d) of subdivision three of section five hundred fifty of\nthis title in accordance with the provisions of this section.\n 2. Whenever it appears to an owner of real property, or any person who\nwould be entitled to file a complaint pursuant to section five hundred\ntwenty-four of this chapter, that a clerical error, an unlawful entry or\nerror in essential fact described in subdivision one of this section is\npresent on the tax roll in regard to his real property, such owner or\nother person, may, at any time prior to the expiration of the warrant,\nfile an application in duplicate with the county director of real\nproperty tax services for the correction of such error.\n 3. The application for correction of a clerical error, an unlawful\nentry or error in essential fact pursuant to this section shall be on a\nform and shall contain such information as prescribed by the\ncommissioner, including any available proof that such error occurred,\nand shall be available in the offices of all collecting officers and in\nthe office of the county director. For an error in essential fact, the\napplication for correction shall include a copy of the property record\ncard, field book, or other final work product upon which the incorrect\nassessment was based and a copy of any existing municipal record which\nsubstantiates the occurrence of the error. For an unlawful entry as\ndefined in paragraph (a) of subdivision seven of section five hundred\nfifty of this title, the application for correction shall include a\nstatement by the assessor or by a majority of a board of assessors\nsubstantiating that the assessor or assessors have obtained proof that\nthe parcel which is the subject of the application should have been\ngranted tax exempt status; the failure to include such statement shall\nrender the application null and void and shall bar the tax levying body\nfrom ordering correction of the tax roll pursuant to this section.\n 4. (a) The county director, within ten days of the receipt of an\napplication filed pursuant to this section, shall investigate the\ncircumstances of the claimed clerical error, unlawful entry or error in\nessential fact to determine whether the error exists, and on such\ninvestigation he may require and shall receive from any officer,\nemployee, department, board, bureau, office or other instrumentality of\nthe appropriate municipal corporation such facilities, assistance and\ndata as will enable him to properly consummate his studies and\ninvestigations hereunder.\n (b) Upon completion of such investigation the county director shall\nimmediately transmit a written report of such investigation and his or\nher recommendation for action thereon, together with both copies of the\napplication, to the tax levying body. If the same alleged error also\nappears on a current assessment roll, the county director shall also\nfile a copy of such report and recommendation with the appropriate\nassessor and board of assessment review who shall consider the same to\nbe the equivalent of a petition for correction filed with such board\npursuant to section five hundred fifty-three of this title.\n 5. The tax levying body, at a regular or special meeting, upon the\npresentation of an application filed pursuant to this section and the\nwritten report described by subdivision four of this section, shall:\n (a) examine the application and report to determine whether the\nclaimed clerical error, unlawful entry or error in essential fact\nexists;\n (b) reject an application where it is determined that the claimed\nclerical error, unlawful entry or error in essential fact does not exist\nby making a notation on the application and the copy thereof that the\napplication is rejected and the reasons for the rejection
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