New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
555 - Changes in Descriptions of Real Property on Final Assessment Rolls.

§ 555. Changes in descriptions of real property on final assessment
rolls. The tax levying body of each municipal corporation other than a
school district shall examine any final assessment roll properly before
such body for its action, confirmation or review and shall make such
changes in the descriptions of real property as may be necessary to
render them sufficiently definite for the purpose of enforcement of
collection of taxes by tax sale. If a sufficiently definite description
cannot be obtained for the tax levy of the current year, the board shall
cause the same to be obtained for the tax levy of the succeeding year.
The real property shall not be taxed until such description is obtained,
and it shall then be taxed for the year omitted in the manner provided
for taxing omitted property.

Structure New York Laws