N.Y. Real Prop. Tax Law § 934

§ 934. Apportionment of taxes by county court. 1. When the real\nproperty of one person has been erroneously assessed with the real\nproperty of another, any person aggrieved thereby may apply to the\ncounty court by petition duly verified, to have the taxes thereon\napportioned. The application shall be made on eight days' notice to the\nassessors of the city or town in which the real property is situated,\nand to the party whose real property is included in such assessment.\n 2. The county court shall take such evidence as may be necessary to\ndetermine the facts, and shall determine and specify the amount of the\ntax properly chargeable to the petitioner's property and to the property\nof the other party. The collecting officer of such city or town, upon\nreceiving a copy of the order of the county court, shall change the tax\nroll to conform to such order, and shall receive the taxes accordingly.\n