N.Y. Real Property Tax Law Section 620
Adjustment of special franchise assessments upon change of fiscal year


When the fiscal year of a city or village has been changed pursuant to law, the commissioner shall after a hearing make such adjustments in the assessment of each special franchise subject to assessment in such city or village as may be necessary under the circumstances.

Source: Section 620 — Adjustment of special franchise assessments upon change of fiscal year, https://www.­nysenate.­gov/legislation/laws/RPT/620 (updated Sep. 22, 2014; accessed Jun. 15, 2024).

Accessed:
Jun. 15, 2024

Last modified:
Sep. 22, 2014

§ 620’s source at nysenate​.gov

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