§ 620. Adjustment of special franchise assessments upon change of\nfiscal year. When the fiscal year of a city or village has been changed\npursuant to law, the commissioner shall after a hearing make such\nadjustments in the assessment of each special franchise subject to\nassessment in such city or village as may be necessary under the\ncircumstances.\n
N.Y. Real Prop. Tax Law § 620
Adjustment of special franchise assessments upon change of fiscal year
2014-09-22
Official source: NYS Open Legislation (New York State Senate). Reproduced from public-domain New York statutes; confirm against the official source for the current text. Not legal advice.