§ 934. Apportionment of taxes by county court. 1. When the real property of one person has been erroneously assessed with the real property of another, any person aggrieved thereby may apply to the county court by petition duly verified, to have the taxes thereon apportioned. The application shall be made on eight days' notice to the assessors of the city or town in which the real property is situated, and to the party whose real property is included in such assessment.

Terms Used In N.Y. Real Property Tax Law 934

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

2. The county court shall take such evidence as may be necessary to determine the facts, and shall determine and specify the amount of the tax properly chargeable to the petitioner's property and to the property of the other party. The collecting officer of such city or town, upon receiving a copy of the order of the county court, shall change the tax roll to conform to such order, and shall receive the taxes accordingly.

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