§ 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.

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Terms Used In N.Y. Real Property Tax Law 620

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.