§ 2-04 Application Filing Procedures for Group Representatives.
RCNY § 2-04
(a)Group representatives shall file applications in person at the Tax Commission's Office in accordance with this section.
(b)Group representatives shall make appointments by telephone before they file 50 or more applications at one time. No appointment is necessary for applications filed on the last day fixed by law to timely file an application.
(c)Applications shall be filed by group representatives at the specific places at the Tax Commission's Office designated for each of the following categories: (1) Category 1. Category 1 includes an application meeting the criteria set forth in either of the following two subparagraphs: (i) An application on a property indicated on the assessment roll by block and lot, including a condominium unit, assessed at $45,000,000 or more, or such other amount specified in the instructions of the Tax Commission.
(ii)An application on 200 or more condominium units, or such other number specified in the instructions of the Tax Commission.
(2)Category 2. Category 2 includes an application meeting the criteria set forth in any of the following three subparagraphs: (i) An application on a property indicated on the assessment roll by block and lot assessed at less than $45,000,000, or such other amount specified in the instructions of the Tax Commission, where such application is: (A) by an applicant who is neither the owner nor net lessee of the property; (B) signed by a fiduciary who must file documentation of authority to establish authority in the year of filing; (C) signed by an agent who must attach a power of attorney and proof of personal knowledge; or (D) seeking Tax Commission review of a claim of misclassification, unlawfulness, or full or partial exemption.
(iii)An application on a property indicated on the assessment roll by identification number.
(3)Category 3. An application on one or more condominium units not otherwise covered by Category 1 or 2.
(4)Category 4. An application not otherwise covered by Category 1, 2 or 3.
(d)Within each of the four categories set forth above, group representatives shall sort applications in borough/block/lot sequence.
(e)Group representatives who file application data by electronic means shall file such applications at the specific places designated for such purpose at the Tax Commission's Office.
(f)Copies of applications and other papers required to be filed by this title shall be delivered in accordance with the instructions of the Tax Commission.
(g)Group representatives shall clearly mark copies of applications as copies.
(h)Group representatives shall conspicuously mark applications excluded from their electronic application data on the face of the application, and shall file such applications in the place designated for such filings.
