§ 600 Assessment of Special Franchises by Commissioner
§ 602 Information to Be Furnished to Commissioner
§ 604 Special Franchise Reports to Commissioner
§ 606 Use of State Equalization Rates, Special Equalization Rates and Levels of Assessment in Making Special Franchise Assessments
§ 607 Adjustment of Certain Special Franchise Assessments for Changes in the Level of Assessments On Other Property
§ 608 Tentative Special Franchise Assessments; Notice Thereof
§ 610 Complaints
§ 612 Hearing of Complaints
§ 614 Determination of Final Assessment of Special Franchises
§ 616 Filing of Certificates of Final Assessment of Special Franchises With Assessing Units; Apportionments
§ 618 Notice of Final Assessment of Special Franchises to Owners Thereof
§ 620 Adjustment of Special Franchise Assessments Upon Change of Fiscal Year
§ 622 Special Franchise Assessments Subject to All Taxes
§ 624 Tax On Special Franchise Not to Affect Other Taxes
§ 626 Deductions Allowed Against Taxes On Special Franchises

Terms Used In New York Laws > Real Property Tax > Article 6 - Assessment of Special Franchises

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.