New York Laws
Title 1 - General Provisions
500 - Ascertainment of Facts for Assessment.

(a) upon approval of a justice of the supreme court, the adjoining
assessing unit agrees in writing that the real property may be so
assessed and in which event the adjoining assessing unit shall not
assess such real property; or
(b) a judgment of the supreme court is entered in a proceeding
pursuant to section two hundred twenty-eight of the county law
determining that such real property is not located in the adjoining
assessing unit.
3. At least thirty days prior to the return date thereof, a copy of
any application for judicial approval of an agreement or any pleading
initiating a judicial proceeding pursuant to subdivision two of this
section shall be served personally or by certified mail upon each owner,
last known owner or reputed owner of real property affected thereby.
4. The entry of real property described in subdivision one of this
section in a manner contrary to the provisions of this section shall
constitute an unlawful entry as defined in paragraph b of subdivision
seven of section five hundred fifty of this chapter.
5. Real property entered on an assessment roll as provided by
subdivision two of this section shall not be subject to the provisions
of section five hundred fifty-one of this chapter relating to the entry
of omitted property on current assessment roll, nor shall the provisions
relating to refunds of taxes provided by section five hundred fifty-six
of this chapter apply as regards the entry of such real property on an
assessment roll of an adjoining assessing unit for preceding years.