New York Laws
Title 4 - Miscellaneous Provisions
561-A - Payments in Lieu of Taxes; Change of Assessment; Notice.

§ 561-a. Payments in lieu of taxes; change of assessment; notice.
Notwithstanding any other provision of law, any person, firm,
partnership, corporation, limited liability company or any other
business entity which makes payments in lieu of taxes to any agency,
county, town, village, city or school district, shall, prior to filing
with such agency, county, town, village, city or school district for a
change of assessment, notify such agency, county, town, village, city or
school district of such business entity's intention to file for such
change. Such notification of intention shall be made in writing and
shall be made at least forty-five days prior to such filing for change
of assessment.

Structure New York Laws