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§ 1514 — Assessment rolls; preparation and delivery

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · NYC Charter § 1514

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Section 1514. Assessment rolls; preparation and delivery.

1. Commencing immediately after the close of the period for public inspection and examination of the books of annual record of the assessed valuation of real estate, the commissioner shall cause to be prepared, from such books, assessment rolls for each borough in such manner as shall be provided by law. 2. As soon as such rolls are completed, the commissioner shall annex to each of such rolls a certificate that the same is correct in accordance with the entries and corrected entries in the several books of annual record. The rolls so certified must, on or before the twentieth day of June in each year, be delivered by the commissioner to the council.