Statute · New York Real Property Tax Law
N.Y. Real Prop. Tax Law § 620 — Adjustment of special franchise assessments upon change of fiscal year
N.Y. Real Prop. Tax Law § 620
- Type
- Statute
- Source
- New York Real Property Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 620. Adjustment of special franchise assessments upon change of fiscal year. When the fiscal year of a city or village has been changed pursuant to law, the commissioner shall after a hearing make such adjustments in the assessment of each special franchise subject to assessment in such city…
Citator
N.Y. Real Prop. Tax Law § 620 — Adjustment of special franchise assessments upon change of fiscal year is in force in the current edition of the Code, and nothing recorded condemns it.
§ 620. Adjustment of special franchise assessments upon change of fiscal year. When the fiscal year of a city or village has been changed pursuant to law, the commissioner shall after a hearing make such adjustments in the assessment of each special franchise subject to assessment in such city or village as may be necessary under the circumstances.