§ 620. Adjustment of special franchise assessments upon change of fiscal year. When the fiscal year of a city or village has been changed pursuant to law, the commissioner shall after a hearing make such adjustments in the assessment of each special franchise subject to assessment in such city or village as may be necessary under the circumstances.
Adjustment of special franchise assessments upon change of fiscal year
N.Y. Real Property Tax Law § 620, under Assessment of Special Franchises.
N.Y. Real Property Tax Law § 620