20 CRR-NY 8199-4.1NY-CRR
20 CRR-NY 8199-4.1
20 CRR-NY 8199-4.1
8199-4.1 Preliminary list.
(a) Before the last date set by law for the filing of the tentative assessment roll, ORPTS shall mail to the appropriate assessor and county director a list of all parcels of taxable State land located in an assessing unit. In no event shall any parcel of taxable State land on this list be bisected by a county, city, town, village, school or special district boundary line.
(b) This list shall contain the following information for each parcel:
(1) ORPTS SWIS code, as defined in section 8185-1.1 of this Title;
(2) ORPTS State parcel number;
(3) description;
(4) tax map land parcel number or other local assessment identification number, if known;
(5) ORPTS property tax exemption code as defined in section 8185-1.1 of this Title, if applicable;
(6) parcel size;
(7) school district name and ORPTS school district code as defined in section 8185-1.1 of this Title;
(8) special district names and codes, if known;
(9) designation as subject to Real Property Tax Law, section 542 Adirondack Park Minimum or subject to Environmental Conservation Law, section 15-2115 River Regulation District Minimum, if applicable;
(10) if an assessing unit has completed a revaluation or update on the 1991 assessment roll or any subsequent assessment roll, the full value previously reported by the assessor, the assessed value on the prior assessment roll, and the valuation date and uniform percentage of value applicable to that revaluation or update;
The assessor shall review the information supplied for each parcel and note corrections, errors and omissions on the list. Instructions shall be provided describing the list and how to make corrections.
20 CRR-NY 8199-4.1
Current through February 28, 2023
| End of Document |
IMPORTANT NOTE REGARDING CONTENT CURRENCY: JULY 31, 2023, is the date of the most recently produced official NYCRR supplement covering this rule section. For later updates to this section, if any, please: consult editions of the NYS Register published after this date; or contact the NYS Department of State Division of Admisnistrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of the NYS Rules.