20 CRR-NY 8200-6.6NY-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 8200-6.6
20 CRR-NY 8200-6.6
8200-6.6 Determination of final railroad ceiling.
(a) If no written complaint has been filed as provided by section 8200-6.4 of this Subpart, the final railroad ceiling shall be established by ORPTS. The final railroad ceiling shall be equal to the tentative railroad ceiling, except that:
(1) if, at the time the tentative railroad ceiling was determined, the final equalization rate for the latest final assessment roll had not been established, the final railroad ceiling shall be recomputed using the final equalization rate for that roll;
(2) if a special equalization rate is established, for the purposes of determining railroad ceilings, pursuant to section 8186-3.5 of this Title, the final railroad ceiling shall be determined using the special equalization rate;
(3) if the assessing unit had been expected to complete a reassessment, and such a reassessment was completed, but there has not been a change in the level of assessment of two percent or more, the final railroad ceiling shall be recomputed using the latest final equalization rate for the prior year's assessment roll.
(b) If a written complaint has been filed, as provided by section 8200-6.4 of this Subpart, the final railroad ceiling shall be determined by resolution of the State Board after consideration of the reports prepared by the hearing officer and by ORPTS staff pursuant to section 8200-6.5 of this Subpart.
(c) A certificate of final railroad ceiling shall be executed by ORPTS, setting forth such final railroad ceiling, and filed with the assessor(s) of the assessing unit for which it was established.
(d) Upon filing the certificate, notice shall be sent to the railroad company, setting forth the amount of the final railroad ceiling. Such notice shall be served in the same manner as is provided for the notice of determination of tentative railroad ceiling in section 8200-6.2(c) of this Subpart.
20 CRR-NY 8200-6.6
Current through February 28, 2023
End of Document