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What is NYC AC § 11-217?

Quick Answer

This section outlines the requirements for the arrangement and content of assessment-rolls as prescribed by the commissioner of finance. It mandates that real estate be identified by tax map numbers and includes necessary identifying descriptions. Applies to property owners subject to assessment for taxation purposes.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-217 Assessment-rolls; form and contents.

AC § 11-217

Assessment-rolls shall be so arranged with respect to number of columns and shall contain such entries as the commissioner of finance shall prescribe, sufficient to identify the property assessed and to show its total assessed valuation. Real estate shall be described therein by the numbers by which such property is designated on the tax maps and in the several books of the annual record of the assessed valuation of real estate, and such numbers shall import into the assessment-rolls any necessary identifying description shown by the tax maps.

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