New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
552 - Correction of Errors on Tentative Assessment Rolls.

(b) Where the assessor acts pursuant to this subdivision at the
request of the owner of the real property or any person who would be
entitled to file a complaint as to such real property pursuant to
section five hundred twenty-four of this chapter, the assessor shall
immediately provide such owner or other person with a copy of the
verified statement executed pursuant to paragraph (a) of this
subdivision. If the verified statement executed pursuant to this
paragraph is not received by the board of assessment review on or before
the meeting of the board to hear and determine complaints in relation to
assessments, then the owner or other person entitled to file a complaint
pursuant to section five hundred twenty-four of this chapter may
transmit to the board of assessment review the copy of the verified
statement executed pursuant to this paragraph. The board of assessment
review shall consider such copy of the verified statement as a petition
filed pursuant to section five hundred fifty-three of this title.
(c) Where the assessor, acting pursuant to the provisions of this
section, submits to the board of assessment review a verified statement
to increase an assessment, the assessor must provide the owner of the
real property subject to such assessment a written notice together with
a copy of the verified statement. Such written notice shall be mailed to
the owner of the real property by certified mail at least five days
prior to the meeting of the board of assessment review.
3. At the meeting of the board of assessment review to hear and
determine complaints in relation to assessments the board shall review
all verified statements which it receives pursuant to this section and
on such review shall have all of the powers and duties imposed by law
upon boards of assessment review by title one-A of this article and by
any other law. Any changes ordered by a board of assessment review
pursuant to this section shall be effected in the manner prescribed by
sections five hundred twenty-five and five hundred twenty-six of this
chapter.