New York Laws
Title 3 - Correction of Assessment Rolls and Tax Rolls
556-B - Correction of Certain Errors, Substantial in Number and Identical in Nature.

(b) An applicant and all owners of property affected by the clerical
error or unlawful entry, provided the application was filed with the
county director within the period when taxes may be paid without
interest, may pay the corrected tax as determined by the tax levying
body without interest, if payment is made within eight days of the date
on which the corrected tax bill is mailed.
4. Upon issuance of the order prescribed by subdivision three of this
section, the tax levying body shall order the refund of any excess taxes
paid or credit against an outstanding tax with respect to said error or
unlawful entry. The amount of any taxes, including relieved school
taxes, so refunded or credited shall be a charge upon each municipal
corporation, special district or school district to the extent provided
in section five hundred fifty-six of this title, and the procedure for
making the refund or crediting the tax shall be as prescribed in such
section.
5. One copy of an approved application and the order with respect
thereto shall be annexed to the tax roll and warrant, or filed therewith
in accordance with section fifteen hundred eighty-four of this chapter,
by the officer having jurisdiction of the roll and shall become a part
thereof.
6. In the case of an application which has been rejected, the tax
levying body shall mail a copy thereof to the applicant.