New York Laws
Sub Part A - Taxes Administered by Cities, Counties and School Districts
1242 - Limitations on Assessment.

(b) Cities under one million, counties and school districts. Except in
the case of a wilfully false or fraudulent return with intent to evade
the tax, no assessment of additional tax shall be made with respect to
taxes imposed under the authority of sections twelve hundred two through
twelve hundred four, after the expiration of more than three years from
the date of the filing of a return, provided, however, that where no
return has been filed as provided by local law, ordinance or resolution,
the tax may be assessed at any time.

Structure New York Laws