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The president or any commissioner may enter upon real property and into buildings and structures at all reasonable times to ascertain the character of the property. Refusal by the owner or his agent to permit such entry shall be triable by a judge of the criminal court and punishable by not more than thirty days' imprisonment, or by a fine of not more than fifty dollars, or both.
a. When used in this chapter:
1. "Class designation" shall mean the determination, pursuant to section eighteen hundred two of the real property tax law, of whether real property is included in class one, two, three or four.
2. "Excessive assessment" or an assessment which is excessive shall mean and include:
(a) an entry on an assessment roll of the assessed valuation or real property which exceeds the full value of real property; or
(b) an entry on an assessment roll of the taxable assessed valuation of real property which is excessive because the real property failed to receive all or a portion of a partial exemption to which the property or owner thereof is entitled pursuant to the law authorizing the partial exemption; or
(c) an entry on an assessment roll of an assessed valuation for real property which is excessive because of a failure to comply with the limitations on increases in assessed value set forth in section eighteen hundred five of the real property tax law.
3. "Misclassification" or real property which is misclassified shall mean and include:
(a) an entry on an assessment roll of an incorrect class designation; or
(b) an entry on an assessment roll of a class designation which results in an incorrect allocation of a parcel's assessed valuation between two or more classes.
4. "Unequal assessment" or an assessment which is unequal shall mean and include an entry on an assessment roll of the assessed valuation of real property which is made at a higher proportionate valuation than the assessed valuation of other real property in the same class on the same roll by the same officer.
5. "Unlawful assessment" or an assessment which is unlawful shall mean and include:
(a) an entry on the taxable portion of an assessment roll of the assessed value of real property which, except for the provisions of section four hundred ninety of the Real Property Tax Law, is wholly exempt from taxation; or
(b) an entry on an assessment roll of the assessed value of real property which is entirely outside the boundaries of the city of New York; or
(c) an entry on an assessment roll of the assessed value of real property which cannot be identified from the assessment roll description or tax map land parcel number on the assessment roll; or
(d) an entry of the assessed value of real property on an assessment roll which has been made by a person or body without authority to make such entry.
b. During the time that the books of annual records of the assessed valuation of real estate are open for public inspection, any person or corporation claiming to be aggrieved by the assessed valuation of real estate may apply for correction of such assessment. Such application shall be duly verified by a person having personal knowledge of the facts stated therein, provided that if the application is signed by someone other than the person or an officer of the corporation claiming to be aggrieved, the application must be accompanied by a duly executed power of attorney as prescribed by the rules and regulations of the tax commission.
c. The grounds for review of an assessment shall be that the assessment complained of is excessive, unequal, or unlawful, or that the real property is misclassified.
d. The application with respect to an assessment shall be on a form prescribed by the tax commission and shall contain a statement specifying the respect in which the assessment is excessive, unequal, or unlawful, or the respect in which the real property is misclassified, and the reduction in assessed valuation or taxable assessed valuation or change in class designation or allocation of assessed valuation sought.
e. Except in the case of a multiple or other dwelling which is occupied or is to be occupied exclusively by fewer than seven families, all income received or accrued and all expenses paid or incurred in the operation of the property, to be reported as follows:
(a) if the applicant's books and records reflecting the operation of the property are maintained on a calendar year basis, and the applicant operated the property or has knowledge of the income and expenses of said operation for a period of operation of at least two calendar years preceding the first day of January of the year of the application, the income and expense figures for the second calendar year preceding the date of the application shall be filed with the application;
(b) if the applicant's books and records reflecting the operation of the property are maintained on a calendar year basis, and the applicant has operated the property or has knowledge of the income and expenses of such operation for a period of less than two calendar years but at least six months of the calendar year immediately preceding the date of the application, the income and expense figures, related to the time during which the applicant operated the property or had knowledge of the income and expenses of the operation in the calendar year immediately preceding the date of the application, shall be filed either with the application or prior to the twenty-fifth day of March in the year of the application;
(c) if the applicant's books and records reflecting the operation of the property are maintained on a fiscal year basis for federal income tax purposes and such fiscal year ended at least six months prior to the date of the application, and the applicant has operated the property for at least one year and six months prior to the date of the application or has knowledge of the income and expenses of the property for a period of at least one year and six months prior to the date of the application, the income and expense figures of the operation of the property for the last complete fiscal year preceding the date of the application shall be filed with the application;
(d) if the books and records reflecting the operation of the property are maintained on a fiscal year basis for federal income tax purposes and either such fiscal year ended less than six months prior to the date of the application, or the applicant has not operated the property or has no knowledge of the income and expenses of such operation for the last entire fiscal year which ended at least six months prior to the date of the application, income and expense figures shall be filed, either with the application or prior to the twenty-fifth day of March in the year of the application, reflecting the period of the applicant's operation or knowledge of the operation of the property during the fiscal year preceding the date of the application, provided such period encompassed at least six months and further provided however, such fiscal year ends prior to the taxable status date under review;
(e) if the applicant has not operated the property for at least six months of the calendar year preceding the date of the application and is without knowledge of the income and expenses of operation, it shall state such facts under oath in lieu of filing an income and expense statement.
f. The filing of an application in the manner and form hereinabove described shall be prerequisite to the review of a final determination of the tax commission as provided in section one hundred sixty-six. Such application, in the case of real property indicated on a tax map by a parcel number, shall be filed in the office of the tax commission in the borough in which such real property is situated and in the case of real property indicated by an identification number, it shall be filed in the main office of the tax commission. Employees of the commission assigned by the president for the purpose of receiving such applications are thereby authorized to administer oaths between the fifteenth day of January and the first day of March.
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