New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8200 - Railroad Ceilings
Subpart 8200-6 - Determination Of Railroad Ceilings
Section 8200-6.3 - Rescission of tentative railroad ceiling

(a) The tentative railroad ceiling shall be rescinded if and only if it is ascertained, prior to the establishment of the final railroad ceiling, that procedures or data which were defective in a significant respect were relied upon in the determination of the tentative railroad ceiling, and if a written complaint is not filed by the assessing unit or railroad company owner as provided by section 8200-6.4 of this Subpart.

(b) A new tentative railroad ceiling shall be simultaneously determined, pursuant to this Subpart and the correct procedures or data.

(c) The rescission and reestablishment of a tentative railroad ceiling pursuant to this section shall be done by ORPTS.

(d) Where a railroad ceiling is rescinded and a new tentative railroad ceiling is established, pursuant to this section, notice of such new tentative railroad ceiling shall be given within three days to the railroad company, and the chief executive officer of the municipality in which the railroad real property is located, in the same manner as provided in section 8200-6.2 of this Subpart, except that it shall advise that a hearing to receive complaints will be held no later than 15 days subsequent to the rescission and reestablishment of the tentative railroad ceiling.