New York Laws
Title 3 - Collection of Taxes; Return of Collecting Officer
934 - Apportionment of Taxes by County Court.

§ 934. Apportionment of taxes by county court. 1. When the real
property of one person has been erroneously assessed with the real
property of another, any person aggrieved thereby may apply to the
county court by petition duly verified, to have the taxes thereon
apportioned. The application shall be made on eight days' notice to the
assessors of the city or town in which the real property is situated,
and to the party whose real property is included in such assessment.

2. The county court shall take such evidence as may be necessary to
determine the facts, and shall determine and specify the amount of the
tax properly chargeable to the petitioner's property and to the property
of the other party. The collecting officer of such city or town, upon
receiving a copy of the order of the county court, shall change the tax
roll to conform to such order, and shall receive the taxes accordingly.

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