ยง 614. Determination of final assessment of special franchises. After
receiving the commissioner's report regarding any complaint filed
pursuant to section six hundred twelve of this article, the state board
of real property tax services shall determine the final assessment of
each special franchise.
Structure New York Laws
Article 6 - Assessment of Special Franchises
600 - Assessment of Special Franchises by Commissioner.
602 - Information to Be Furnished to Commissioner.
604 - Special Franchise Reports to Commissioner.
608 - Tentative Special Franchise Assessments; Notice Thereof.
614 - Determination of Final Assessment of Special Franchises.
618 - Notice of Final Assessment of Special Franchises to Owners Thereof.
620 - Adjustment of Special Franchise Assessments Upon Change of Fiscal Year.
622 - Special Franchise Assessments Subject to All Taxes.
624 - Tax on Special Franchise Not to Affect Other Taxes.
626 - Deductions Allowed Against Taxes on Special Franchises.