§ 4-08 Consolidated Review of Related Lots.
RCNY § 4-08
(a)Representatives and self-represented applicants shall notify the Tax Commission on the prescribed form if two or more tax lots are contiguous or near one another on the same or adjacent blocks, under common ownership or control, and operated as an economic unit or are otherwise related for purposes of valuation for taxation so as to make consolidated review of the assessments appropriate.
(b)Notice of related lots shall be filed timely. Notice of related lots for which income and expense schedules must be filed on or before March 1 is due no later than 5:00 p.m. on March 4. Notice of related lots for which income and expense schedules must be filed on or before March 24 is due no later than 5:00 p.m. on March 15. Notice of related lots for which no income and expense schedule is required is due no later than 5:00 p.m. on March 4. When March 4 or 15 fall on a Saturday or Sunday notice of related lots is timely if filed no later than 5:00 p.m. the following Monday.
(c)Failure to file or late filing of notice of related lots may result in denial or deferral of review of applications for the related lots.
