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This entry was published on 2014-09-22
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SECTION 1614
Special procedures applicable to a consolidated assessing unit
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 16
§ 1614. Special procedures applicable to a consolidated assessing
unit. 1. Consolidated assessment roll. The assessment roll for a
consolidated assessing unit shall be a single assessment roll pertaining
to all property in the consolidated assessing unit. Where any provision
of law makes reference to the assessment roll of a constituent
municipality, that provisions shall be deemed to refer to the portion of
the assessment roll applicable to the constituent municipality, unless
the context requires otherwise.

2. Tentative assessment roll. The tentative assessment roll shall be
filed as required by section five hundred six of this chapter, except:

(a) Upon completion of the tentative assessment roll, the assessor
shall file the original tentative assessment roll in his or her office
and shall file a copy of the tentative assessment roll, or the
applicable portion thereof, with the clerk of each constituent
municipality.

(b) Notice of completion of the tentative assessment roll shall be
published in at least one newspaper in each constituent municipality.

3. Complaints with respect to assessments. The board of assessment
review, or a duly designated hearing panel thereof, shall meet at least
once each year in each constituent municipality to hear complaints with
respect to assessments. The dates of such meetings shall be established
by the board of directors of the consolidated assessing unit, provided
that the first dates established shall be no earlier than the fourth
Tuesday in May and no later than the second Tuesday of June.

4. Final assessment roll. The final assessment roll shall be filed as
required by section five hundred sixteen of this chapter, except:

(a) The assessor shall file the original final assessment roll with
the clerk of the county legislative body, as required by section five
hundred sixteen of this chapter, and shall file a certified copy of the
final assessment roll, or the applicable portion thereof, with the clerk
of each constituent municipality.

(b) Notice of completion of the final assessment roll shall be
published in the newspaper of each constituent municipality.

5. Judicial review. Any proceeding to review an assessment pursuant to
article seven of this chapter shall be maintained against the assessor
either by naming him or her individually or by using the official name
of the consolidated assessing unit, as provided by section seven hundred
four of this chapter. In addition to the requirements of section seven
hundred eight of this chapter, a copy of the petition and notice served
upon the consolidated assessing unit shall be served upon the clerk of
each constituent municipality. The constituent municipality shall not be
deemed to have been made a party to the proceeding thereby, but shall be
entitled to intervene therein at the discretion of the court, to the
extent provided by law. In the event a refund is ordered, the amount to
be refunded shall be charged to the appropriate county, city, town,
village, school district and special district, in the manner prescribed
by section seven hundred twenty-six of this chapter.