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This entry was published on 2014-09-22
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SECTION 522
Definitions
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 5, TITLE 1-A
§ 522. Definitions. When used in this title:

1. "Approved assessing unit" shall mean an assessing unit certified by
the commissioner, pursuant to section nineteen hundred two of this
chapter, as having completed a revaluation which is in conformance with
the commissioner's rules promulgated pursuant to section fifteen hundred
seventy of this chapter.

2. "Assessed valuation" or "assessed value" means the determination
made by assessors of the valuation of real property, including the
valuation of exempt real property.

3. "Class designation" shall mean:

(a) in an assessing unit other than a special assessing unit, the
determination, pursuant to section nineteen hundred three of this
chapter, of whether real property is included in the homestead class; or

(b) in a special assessing unit, the determination, pursuant to
section eighteen hundred two of this chapter, of whether real property
is included in class one, two, three or four.

4. "Excessive assessment" or an assessment which is excessive shall
mean and include:

(a) an entry on an assessment roll of the assessed valuation of real
property which exceeds the full value of real property; or

(b) an entry on an assessment roll of the taxable assessed valuation
of real property which is excessive because the real property failed to
receive all or a portion of a partial exemption to which the real
property or owner thereof is entitled pursuant to the law authorizing
the partial exemption; or

(c) an entry on the assessment roll of an approved assessing unit of a
transition assessment which is excessive because of a failure to comply
with the provisions of section nineteen hundred four of this chapter; or

(d) an entry on the assessment roll of a special assessing unit of
assessed valuation, an actual assessment or transition assessment for
real property which is excessive because of a failure to comply with the
limitations on increases in assessed value set forth in section eighteen
hundred five of this chapter.

5. "Local government" shall mean, unless otherwise expressly stated or
unless the context otherwise requires, a county, city or town with the
power to assess real property for the purpose of taxation.

6. "Misclassification" or real property which is misclassified shall
mean and include:

(a) an entry on an assessment roll of an incorrect class designation;
or

(b) an entry on the assessment roll of an assessing unit other than a
special assessing unit of a class designation which results in an
incorrect allocation of a parcel's assessed valuation between homestead
real property and the remainder of the parcel; or

(c) an entry on the assessment roll of a special assessing unit of a
class designation which results in an incorrect allocation of a parcel's
assessed valuation between two or more classes.

7. "Special assessing unit" shall mean an assessing unit with a
population of one million or more.

8. "Taxable assessed valuation" or "taxable assessed value" means the
assessed valuation of real property less partial exemptions.

9. "Unequal assessment" or an assessment which is unequal shall mean
and include:

(a) an entry on the assessment roll of an assessing unit other than a
special assessing unit of the assessed valuation of real property which
is made at a higher proportionate valuation than the assessed valuation
of other real property on the same roll by the same officers; or

(b) an entry on the assessment roll of a special assessing unit of the
assessed valuation of real property which is made at a higher
proportionate valuation than the assessed valuation of other real
property in the same class on the same roll by the same officer; or

(c) an entry on an assessment roll of the assessed valuation of real
property improved by a one, two or three family residence which is made
at either a higher proportion of full value than the assessed valuation
of other residential property on the same roll by the same officers or
at a higher proportion of full value than the assessed valuation of all
real property on the same roll by the same officers.

10. "Unlawful assessment" or an assessment which is unlawful shall
mean and include:

(a) an entry on the taxable portion of the assessment roll of the
assessed valuation of real property which, except for the provisions of
section four hundred ninety of this chapter, is wholly exempt from
taxation; or

(b) an entry on an assessment roll of the assessed valuation of real
property which is entirely outside the boundaries of the assessing unit,
the school district or the special district in which the real property
is designated as being located; or

(c) an entry on an assessment roll of the assessed valuation of real
property which cannot be identified from the assessment roll description
or tax map land parcel number on the assessment roll; or

(d) an entry of assessed valuation of real property on an assessment
roll which has been made by a person or body without the authority to
make such entry; or

(e) an entry of assessed valuation of the special franchise on an
assessment roll which exceeds the final assessment thereof as determined
by the commissioner.