20 CRR-NY 8199-4.1NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XVI. REAL PROPERTY TAX ADMINISTRATION
PART 8199. PROCEDURES FOR THE ASSESSMENT OF TAXABLE STATE LANDS
SUBPART 8199-4. ASSESSMENT OF PARCELS OF TAXABLE STATE LANDS
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