§ 616. Filing of certificates of final assessment of special
franchises with assessing units; apportionments. 1. After determining
the final assessment of a special franchise, the commissioner shall file
a certificate of the amount thereof with the assessors of the assessing
unit in which such special franchise is subject to assessment. Such
certificates shall be filed with the assessors not later than (a) thirty
days prior to the last date provided by law for the final completion,
verification and filing of annual assessment rolls in the case of cities
in which there is only one school district and in villages and (b) ten
days prior to the date provided by law for hearing of complaints in
relation to assessments in the case of cities in which more than one
school district is wholly or partly located and in towns. Any such
certificate filed with the assessors of a town shall also specify the
amount of each special franchise assessment in any village therein.

2. Except in a special assessing unit, the final assessment of every
special franchise in an assessing unit as shown on such certificate
shall be entered by the assessors in the proper part of the assessment
roll prior to the final completion, verification and filing of the
assessment roll in the case of cities and villages and prior to the
hearing of complaints pursuant to section five hundred twelve of this
chapter in the case of towns; provided, however, that in the case of
cities in which more than one school district is wholly or partly
located, the final assessment of every special franchise located in more
than one school district and the apportionment thereof shall be entered
on the assessment roll prior to the hearing of complaints in relation to
assessments. In towns the assessment of each special franchise located
in more than one school district or in one or more special districts
shall be apportioned by the assessors among each such school district
and special district prior to the hearing of complaints pursuant to
section five hundred twelve of this chapter. Upon the request of any
special franchise owner, the assessor shall furnish certified statements
of the amounts apportioned to the respective districts. The final
assessment of a special franchise entered on the assessment roll by the
assessors shall become a part thereof with the same force and effect as
if such assessment had been originally made by such assessors.

3. Where a village has enacted a local law as provided in subdivision
three of section fourteen hundred two of this chapter, the town or
county assessor shall enter the final assessment of every special
franchise as determined by the commissioner for purposes of such village
on the copy of the part of the town or county assessment roll used for
village tax purposes.

4. In special assessing units, the final assessment of special
franchise shall be determined by the assessor by multiplying the full
value certified by the commissioner by the uniform percentage at which
all property in class three is assessed. Such final assessments shall be
entered by the assessor on the proper part of the assessment roll.