New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
551-A - Failure to Extend Tax.

§ 551-a. Failure to extend tax. 1. Where it is made to appear to a
collecting officer that a tax, which has been levied by or on behalf of
a municipal corporation or special district, has not been extended
against the final assessment of a parcel entered on a tax roll of the
current or preceding year he shall add the appropriate tax to the tax
roll of the current year pursuant to the procedure set forth in this
section.

2. Such collecting officer shall extend a tax thereon on behalf of
the municipal corporation or special district by applying the tax rate
of the municipal corporation or special district for the preceding year
or current year, as the case may be. In the case of a tax not extended
on the tax roll of the preceding year, the collecting officer shall
enter on the tax roll of the current year the assessed value of such
parcel as listed on the tax roll of the preceding year.

3. Upon extension of such tax, the collecting officer shall so notify
the owner of such property. Such notice shall identify the parcel by
the description appearing on the tax roll, and state the municipal
corporation or special district on behalf of which such tax is extended,
the tax year in question, the assessed value of such parcel, the tax
rate used, and the amount of the tax. Such notice shall also notify the
property owner of his right to complain as provided in subdivision four
of this section.

4. An owner of property or other person who would be entitled to file
a complaint pursuant to section five hundred twelve of this article, may
petition the county director of real property tax services within ten
days of the mailing of the notice required by subdivision three of this
section, to object to the addition of such extension on the tax roll.
The county director shall immediately report his findings with respect
to the validity of the action of the collecting officer to the
appropriate tax levying body.

5. The tax levying body shall examine the report of the county
director and shall issue a determination in the matter. Copies of said
determination shall be served upon the complainant, the collecting
officer and the county director.

6. If an owner objects to the extension of such tax in the manner
provided in subdivision four of this section, he shall have thirty days
from the determination of the tax levying body to pay such tax without
interest. In any other case, the owner shall have thirty days from the
date the notice was mailed pursuant to subdivision three of this section
to pay such tax without interest.