New York Laws
Article 2 - State Board
216 - Powers of Commissioner Upon Neglect or Refusal of Officials to Perform Duties.

(b) The assessor shall correct the assessment roll upon receipt of the
verified statement of changes from the board of assessment review. If
the assessor no longer has custody of the assessment roll when such
verified statement is received, he or she shall forward a copy of such
verified statement and a copy of the commissioner's order to the person
having custody of the assessment roll or tax roll, which person shall
thereupon make the appropriate corrections. The assessor shall also
forward a copy of the verified statement of changes to the clerk of each
tax levying body which levies taxes on such assessment roll.
(c) Where a tax, special assessment or special ad valorem levy has
been paid prior to the correction of the tax roll pursuant to this
section and the order of the board of assessment review results in a
reduction of the tax liability of a parcel, the tax levying body shall
refund to the person who paid such tax, special assessment or special ad
valorem levy the amount which exceeds the tax, special assessment, or
special ad valorem levy due upon the corrected tax roll. Any such refund
shall be a charge upon each municipal corporation or special district to
the extent that the taxes, special assessments or special ad valorem
levies were levied on its behalf or as is otherwise provided by law with
respect to Nassau and Suffolk counties; provided, however, that no
application need be made by the petitioner for such refund. The verified
statement of changes provided to the clerk of the tax district shall
constitute an application for refund for the purposes of this section.
Where a refund is not made within ninety days of the receipt of the
verified statement of changes, interest in the amount of one percent per
month shall be added to the amount to be refunded for each month or part
thereof in excess of ninety days and paid to the property owner.
(d) Where taxes, special assessments or special ad valorem levies have
been levied prior to the correction of the tax roll pursuant to this
section and the verified statement of changes of the board of assessment
review results in an increase in the tax liability of a parcel or the
imposition of a tax liability upon a parcel, the additional tax, special
assessment, or special ad valorem levy shall be levied, collected and
accounted for as provided in the commissioner's order.
(e) The provisions of title three of article five of this chapter
shall apply as far as practicable to the correction of an assessment
roll or tax roll and, if applicable, to a refund of taxes pursuant to
this section; provided however that no application, except as provided
herein, need be made for such correction or refund.
5. If an assessor, or other public officer, employee or board of
assessment review whose duties relate directly to real property tax
administration fails or refuses to comply with the commissioner's order
within ten days after service of such order or within such time as is
prescribed by the commissioner for compliance with its order, the
commissioner may commence a special proceeding pursuant to article four
of the civil practice law and rules to compel compliance with such
order. Such special proceeding shall be commenced by the counsel to the
department of taxation and finance, except that the attorney general of
the state shall commence such proceeding on behalf of the department if
he or she deems it necessary.

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