New York Laws
Title 5 - Assessment Ceilings for Local Public Utility Mass Real Property
499-OOOO - Tentative Determination of Assessment Ceiling; Notice, Complaints and Hearing.

(a) An owner of local public utility mass real property or the local
assessing jurisdiction objecting to a tentative ceiling must serve a
complaint upon the commissioner, in writing, and a copy thereof upon the
assessing unit or owner of local public utility mass real property, as
the case may be, at least ten days before the date specified for the
hearing. The complaint shall specify the objections to such tentative
determination. Service may be made either in person or by mail.
(b) On or before the date specified for the hearing, an affidavit of
service shall be filed with the commissioner stating that service has
been made in accordance with the provisions of this section.
3. The commissioner or his or her designee shall meet at the time and
place specified in such notice set forth in subdivision one of this
section to hear complaints in relation to the tentative determination of
the assessment ceiling. The provisions of section five hundred twelve of
this chapter shall apply so far as may be practicable to a hearing under
this section. Nothing contained in this subdivision shall be construed
to require a hearing to be conducted when no complaints have been filed.
* NB Repealed January 1, 2027