ยง 620. Adjustment of special franchise assessments upon change of
fiscal year. When the fiscal year of a city or village has been changed
pursuant to law, the commissioner shall after a hearing make such
adjustments in the assessment of each special franchise subject to
assessment in such city or village as may be necessary under the
circumstances.
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.