Form Rp-556 - Application For Refund Of Real Property Taxes

Form Rp-556 - Application For Refund Of Real Property Taxes - 1997 Page 2

RP-556 (10/97)

Real Property Tax Law, Section 550(2):

A "clerical error" means:

(a) an entry of assessed value on the tax roll which differs from the entry for the same parcel on the property record card, field

book or other final work product of the assessor, or the final verified statement of the board of assessment review due to

an error in transcription;

(b) a mathematical error in the computation of a partial exemption;

(d) an arithmetical error in the computation or extension of the tax;

(e) an incorrect entry due to a mistake in the determination or transcription of a special assessment or other charge based

on units of service provided by a special district;

(f) a duplicate entry of the description or assessed valuation, or both, of an entire single parcel;

(g) an entry on a tax roll which is incorrect by reason of an arithmetical mistake by the assessor appearing on the

property record card, field book or other final work product of the assessor;

(h) an incorrect entry on a tax roll of a relevied school tax which has been previously paid; or

(i) an entry on a tax roll which is incorrect by reason of a mistake in transcription of a relevied school tax.

Real Property Tax Law, Section 550(3):

An "error in essential fact" means:

(a) the assessment of an improvement destroyed or removed prior to taxable status date;

(b) the assessment of an improvement not in existence or present on a different parcel;

incorrect assessed valuation, where such acreage is shown to be incorrect on an survey submitted by the applicant;

(d),(e) [not applicable to refunds] ; or

(f) misclassification of a parcel in an approved assessing unit which is exclusively used for either residential or

non-residential purposes.

Real Property Tax Law, Section 550(7):

An "unlawful entry" means:

(a) an assessment of wholly exempt property on the taxable portion of the tax roll;

(b) an assessment of real property located entirely outside the boundaries of the assessing unit, the school district or the special

district in which the real property is designated as being located;

(d) an assessment of taxable state land which exceeds the assessment as approved by the State Board: or

(e) an assessment of special franchise property which exceeds the final assessment as made by the State Board.

Form Rp-556 - Application For Refund Of Real Property Taxes - 1997 Page 2