20 CRR-NY 8200-6.3NY-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 8200. RAILROAD CEILINGS
SUBPART 8200-6. DETERMINATION OF RAILROAD CEILINGS
20 CRR-NY 8200-6.3
20 CRR-NY 8200-6.3
8200-6.3 Rescission of tentative railroad ceiling.
(a) The tentative railroad ceiling shall be rescinded if and only if it is ascertained, prior to the establishment of the final railroad ceiling, that procedures or data which were defective in a significant respect were relied upon in the determination of the tentative railroad ceiling, and if a written complaint is not filed by the assessing unit or railroad company owner as provided by section 8200-6.4 of this Subpart.
(b) A new tentative railroad ceiling shall be simultaneously determined, pursuant to this Subpart and the correct procedures or data.
(c) The rescission and reestablishment of a tentative railroad ceiling pursuant to this section shall be done by ORPTS.
(d) Where a railroad ceiling is rescinded and a new tentative railroad ceiling is established, pursuant to this section, notice of such new tentative railroad ceiling shall be given within three days to the railroad company, and the chief executive officer of the municipality in which the railroad real property is located, in the same manner as provided in section 8200-6.2 of this Subpart, except that it shall advise that a hearing to receive complaints will be held no later than 15 days subsequent to the rescission and reestablishment of the tentative railroad ceiling.
20 CRR-NY 8200-6.3
Current through February 28, 2023
End of Document

IMPORTANT NOTE REGARDING CONTENT CURRENCY: The "Current through" date indicated immediately above 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 Administrative Rules at [email protected]. See Help for additional information on the currency of this unofficial version of NYS Rules.