N.Y. Real Prop. Tax Law § 499-ddddd

* § 499-ddddd. Reports to commissioner. 1. The commissioner may\nrequire from an owner of local energy-related public utility mass real\nproperty an annual report that shall include such information and data\nthat is prescribed in regulation by the commissioner and is reasonable\nand necessarily related to the establishment of a ceiling assessment by\nthe commissioner for the local energy-related public utility mass real\nproperty, and which shall be in the same format and substance as\nrequired for special franchise property pursuant to article six of this\nchapter. Such reports shall be the same for similarly situated local\nenergy-related public utility mass real property owners.\n 2. Every report required by or made pursuant to this section shall be\nmade by a person authorized to prepare such reports and having knowledge\nof the contents thereof, or who is authorized to obtain such\ninformation. The commissioner may prepare and require the use of forms\nfor making such reports.\n 3. Any owner of local energy-related public utility mass real property\nfailing to file an annual report as required by this section within the\ntime specified by the commissioner shall not be entitled to judicial\nreview of an assessment ceiling that would have been the subject of such\nreport as provided in this title and shall be subject to a fine of one\nhundred dollars for each day until such report is filed in accordance\nwith this section; provided, however, such fine shall not be applied as\na tax lien; and provided, further, such owner of local energy-related\npublic utility mass real property shall not be subject to any other fine\nor penalty for a violation of this section.\n 4. In addition to the provisions of subdivision three of this section,\nif an owner of local energy-related public utility mass real property\nfails to furnish a report required by this section within the required\ntimeframe, the commissioner may commence a special proceeding in supreme\ncourt to compel such owner to furnish such report.\n 5. If an owner of local energy-related public utility mass real\nproperty fails to submit an annual report as required by this section,\nthe assessment ceiling on the next annual assessment roll shall be\ncalculated using the best information available to the commissioner.\n 6. If an owner of local energy-related public utility mass real\nproperty makes reasonable efforts to file an annual report, such owner\nshall not be subject to any charge or fine pursuant to this section.\n * NB Effective January 1, 2018 and January 1, 2023\n