(a) Parts 1 and 2 of the assessor's report shall be filed annually not later than 30 days following the receipt by the assessor(s) of the verified statement of changes in assessments made by the county, city or town board of assessment review pursuant to section 525 of the Real Property Tax Law or by the village board of assessment review pursuant to section 1408 of the Real Property Tax Law; provided, however, for the City of New York, Parts 1 and 2 shall be filed annually not later than 15 days following the receipt by the Commissioner of Finance of the notice of corrections in assessments made by the Tax Commission. Where a supplemental roll is filed pursuant to section 1335 of the Real Property Tax Law, a Part 1 and Part 2 shall be filed not later than 15 days following the receipt by the assessor(s) of the verified statement of changes in assessments made by the county, city or town board of assessment review pursuant to subdivision 5 of section 1335 of the Real Property Tax Law. Such report shall provide the data required in section 8193-4.4(a)-(c) of this Subpart using as the prior roll the final assessment roll completed prior to the filing of the supplemental assessment roll and using as the current roll the supplemental assessment roll.

(b) Parts 6 and 7 of the assessor's report are to be filed for each affected parcel within 30 days of the receipt of such court order, correction of error or small claim court by the assessor(s).

(c) Failure to file any part of the assessor's report completed in satisfactory compliance with the provisions of this Subpart and within the times prescribed herein may be deemed a refusal or neglect to perform a duty or to do an act required of an assessing official by the Real Property Tax Law as to subject the assessing official to the penalty provided by section 216 of such law, as well as any other penalties prescribed by law. Such a decision may be reached only after a hearing as prescribed in Part 8187 of this Title.