§ 556. Refunds and credits of taxes. 1. (a) Pursuant to the provisions\nof this section, an appropriate tax levying body may refund to any\nperson the amount of any tax paid by him or her, or portion thereof, as\nthe case may be, or may provide a credit against an outstanding tax (i)\nwhere such tax was attributable to a clerical error or an unlawful entry\nand application for refund or credit is made within three years from the\nannexation of the warrant for such tax, or (ii) where such tax was\nattributable to an error in essential fact, other than an error in\nessential fact as defined in paragraph (d) of subdivision three of\nsection five hundred fifty of this title, and such application for\nrefund or credit is made within three years from the annexation of the\nwarrant for such tax.\n (b) For each year for which a refund or credit is granted pursuant to\nthe provisions of this section by reason of the existence of an unlawful\nentry as defined by paragraph (b) of subdivision seven of section five\nhundred fifty of this title, the assessor of the assessing unit in which\nthe subject real property is actually located, but has been omitted from\nthe assessment and tax rolls of such assessing unit, or a school\ndistrict or special districts located therein, shall have the authority\nto enter such real property on the current assessment roll in accordance\nwith the provisions of section five hundred fifty-one of this title,\nnotwithstanding any time limitation contained in such section.\n 2. (a) Whenever it appears to a person who has paid a tax that such\ntax, or a portion thereof, was attributable to an unlawful entry, a\nclerical error, or an error in essential fact, as described in\nsubdivision one of this section, such person may file an application in\nduplicate, including any available proof of the error, with the\nappropriate county director of real property tax services for a refund\nof such tax, or portion thereof, as the case may be.\n (b) Whenever it appears to a person who is an owner of a parcel which\nis subject to an outstanding tax, that such tax, or a portion thereof,\nwas attributable to an unlawful entry, a clerical error, or an error in\nessential fact, as described in subdivision one of this section, such\nperson may file an application in duplicate, including any available\nproof of the error, with the appropriate county director of real\nproperty tax services for a credit of such tax, or portion thereof.\n (c) For an error in essential fact, the application for correction\nshall include a copy of the property record card, field book, or other\nfinal work product upon which the incorrect assessment was based and a\ncopy of any existing municipal record which substantiates the occurrence\nof the error. For an unlawful entry as defined in paragraph (a) of\nsubdivision seven of section five hundred fifty of this title, the\napplication for correction shall include a statement by the assessor or\nby a majority of a board of assessors substantiating that the assessor\nor assessors have obtained proof that the parcel which is the subject of\nthe application should have been granted tax exempt status; the failure\nto include such statement shall render the application null and void and\nshall bar the tax levying body from directing a refund or credit of\ntaxes pursuant to this section.\n 3. The application for a refund or credit pursuant to this section\nshall be on a form and shall contain such information as prescribed by\nthe commissioner and shall be available in the offices of all collecting\nofficers and in the office of the county director.\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 unlawful entry, clerical error 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,
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