§ 37-07 Notice.
RCNY § 37-07
(a)No increase in assessed valuation will be made pursuant to Section 1512 of the Charter and 19 RCNY §§ 37-04, 37-05 or 37-06 unless the owner of the affected real property or the agent of the owner is given 10 days written notice, which shall be addressed to the last known address of such owner or agent as indicated on the records in the Office of the City Collector. Such notice will contain the prior assessed valuation and the tentative assessed valuation of the property and the locations of the borough offices of the Property Division.
(b)Where no name of the owner or agent of the owner of the affected real property appears on the records in the Office of the City Collector, the notice pursuant to this section will be sent to the premises addressed to the owner or agent.
(c)An affidavit of the mailing of notice pursuant to this section will be filed in the main office of the Property Division.
(d)For purposes of this section, the "agent of the owner" shall be the party, if any, designated on an owner's registration card filed with the Office of the City Collector by the owner of real property as the party to whom real estate tax bills are to be mailed.
