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SECTION 620

Adjustment of special franchise assessments upon change of fiscal year

Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 6

§ 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.