§ 554. Correction of errors on tax rolls. 1. The appropriate tax
levying body may correct a clerical error, an unlawful entry, or an
error in essential fact other than an error in essential fact as defined
in paragraph (d) of subdivision three of section five hundred fifty of
this title in accordance with the provisions of this section.

2. Whenever it appears to an owner of real property, or any person who
would be entitled to file a complaint pursuant to section five hundred
twenty-four of this chapter, that a clerical error, an unlawful entry or
error in essential fact described in subdivision one of this section is
present on the tax roll in regard to his real property, such owner or
other person, may, at any time prior to the expiration of the warrant,
file an application in duplicate with the county director of real
property tax services for the correction of such error.

3. The application for correction of a clerical error, an unlawful
entry or error in essential fact pursuant to this section shall be on a
form and shall contain such information as prescribed by the
commissioner, including any available proof that such error occurred,
and shall be available in the offices of all collecting officers and in
the office of the county director. For an error in essential fact, the
application for correction shall include a copy of the property record
card, field book, or other final work product upon which the incorrect
assessment was based and a copy of any existing municipal record which
substantiates the occurrence of the error. For an unlawful entry as
defined in paragraph (a) of subdivision seven of section five hundred
fifty of this title, the application for correction shall include a
statement by the assessor or by a majority of a board of assessors
substantiating that the assessor or assessors have obtained proof that
the parcel which is the subject of the application should have been
granted tax exempt status; the failure to include such statement shall
render the application null and void and shall bar the tax levying body
from ordering correction of the tax roll pursuant to this section.

4. (a) The county director, within ten days of the receipt of an
application filed pursuant to this section, shall investigate the
circumstances of the claimed clerical error, unlawful entry or error in
essential fact to determine whether the error exists, and on such
investigation he may require and shall receive from any officer,
employee, department, board, bureau, office or other instrumentality of
the appropriate municipal corporation such facilities, assistance and
data as will enable him to properly consummate his studies and
investigations hereunder.

(b) Upon completion of such investigation the county director shall
immediately transmit a written report of such investigation and his or
her recommendation for action thereon, together with both copies of the
application, to the tax levying body. If the same alleged error also
appears on a current assessment roll, the county director shall also
file a copy of such report and recommendation with the appropriate
assessor and board of assessment review who shall consider the same to
be the equivalent of a petition for correction filed with such board
pursuant to section five hundred fifty-three of this title.

5. The tax levying body, at a regular or special meeting, upon the
presentation of an application filed pursuant to this section and the
written report described by subdivision four of this section, shall:

(a) examine the application and report to determine whether the
claimed clerical error, unlawful entry or error in essential fact
exists;

(b) reject an application where it is determined that the claimed
clerical error, unlawful entry or error in essential fact does not exist
by making a notation on the application and the copy thereof that the
application is rejected and the reasons for the rejection;

(c) approve an application where it is determined that the claimed
clerical error, unlawful entry or error in essential fact does exist by
making a notation on the application and the copy thereof that the
application is approved and by entering thereon the correct extension of
taxes;

(d) make an order setting forth the corrected taxes and directing the
officer having jurisdiction of the tax roll to correct such roll;

(e) transmit immediately to the officer having jurisdiction of the tax
roll the order and all applications that have been approved;

(f) mail an application that has been rejected to the applicant;

(g) mail a notice of approval of an application that has been approved
to the applicant;

(h) file with the records of the tax levying body the copies of all
applications.

6. The officer having jurisdiction of the tax roll, upon receipt of
the order described in subdivision five of this section, shall
immediately correct the tax roll as directed by the order and shall
collect the corrected taxes as determined by the tax levying body. The
order and approved applications shall be annexed to the tax roll and
warrant, or filed therewith in accordance with section fifteen hundred
eighty-four of this chapter, by the officer having jurisdiction of the
roll and shall become a part thereof.

7. (a) An applicant who files his application with the county director
within the period when taxes may be paid without interest, may, if his
application is approved, pay the corrected tax as determined by the tax
levying body without interest if payment is made within eight days of
the date on which the notice of approval is mailed pursuant to paragraph
(g) of subdivision five of this section.

(b) An applicant other than one described in paragraph (a) of this
subdivision shall pay interest as prescribed by law on the corrected
tax; provided, however, that no additional interest shall be imposed if
the corrected amount of the tax is paid within eight days of the date on
which the notice of approval is mailed pursuant to paragraph (g) of
subdivision five of this section, unless such eight day period would end
after the expiration of the warrant, in which case the period for paying
the corrected tax without additional interest shall end upon the
expiration of the warrant.

8. The powers and duties imposed by this section upon the county
director of real property tax services shall be performed by such
officer for tax levies for county, city, town, special district and
school district purposes except that (a) in the case of counties having
the power to assess real property for tax purposes such powers and
duties shall be performed by the chief assessing officer or the chairman
of the county board of assessors and, (b) in the case of villages, for
village tax purposes, such powers and duties shall be performed by the
village assessor or the chairman of the village board of assessors;
provided, however, that if the village has enacted a local law as
provided in subdivision three of section fourteen hundred two of this
chapter, the county director shall perform the powers and duties imposed
upon such officer by this section on behalf of such village.

9. (a) A tax levying body may, by resolution, delegate to an official
who is empowered to authorize payment of bills without prior audit by
such body or, in the event there is no official so empowered, to an
official responsible for the payment of bills upon audit of the
appropriate municipal corporation so designated by it, the authority to
perform the duties of such tax levying body, as provided in this
section. Such resolution shall only be in effect during the calendar
year in which it is adopted and shall designate that such delegation of
authority is applicable only where the recommended correction is
twenty-five hundred dollars or less, or such other sum not to exceed
twenty-five hundred dollars.

(b) Where such resolution is adopted and the recommended correction
does not exceed the amount specified in the designating resolution, the
county director shall transmit the written report of the investigation
and recommendation, together with both copies of the application, to the
official designated by the tax levying body. Upon receipt of the written
report, the designated official shall follow the procedure which the tax
levying body would follow in making corrections, provided, however,
where the designated official denies the correction, in whole or in
part, such official shall transmit to the tax levying body for its
review and disposition pursuant to subdivision five of this section the
written report of the investigation and recommendation of the county
director, together with both copies of the application and the reasons
that the designated official denied the correction. Where the
recommendation of the county director is to deny the application or the
correction requested is an amount in excess of the amount authorized in
the enabling resolution, the county director shall transmit the written
report of the investigation and recommendation, together with both
copies of the application, to the tax levying body.

(c) On or before the fifteenth day of each month, the designated
official shall submit a report to the tax levying body of the
corrections processed by such official during the preceding month. Such
report shall indicate the name of each recipient, the location of the
property and the amount of the correction.