§ 3-01 Forms.
RCNY § 3-01
(a)The Tax Commission shall prescribe forms for applications, supplemental applications, income and expense schedules, amendment of applications, supplements to applications, certifications by accountants, and submission of supplemental information.
(b)Applications shall be filed on the forms prescribed for such purpose.
(c)Applicants shall use forms for the current year and for the type of property at issue.
(d)The Tax Commission shall publish instructions on the use and completion of forms.
(e)Facsimiles of forms that are printed by representatives and self-represented applicants shall conform exactly in text and format to the forms prescribed by the Tax Commission, except for insubstantial deviations which Counsel authorizes in writing. A nonconforming facsimile shall be denied review unless the Tax Commission permits any defect(s) that are procedural and not jurisdictional to be cured before the scheduled review of the application.
(f)The Tax Commission may modify forms and the content thereof and may prescribe new forms as deemed necessary or appropriate.
