New York State Office of Real Property Services Equalization Rate, Special Franchise, and Railroad Ceiling Complaint Files
Statement on Language
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Overview of the Records
Repository
- New York State Archives
222 Madison Avenue
Albany, NY 12230
Summary
- The series consists of files documenting complaints by municipalities regarding equalization rates and by utilities and railroads regarding special franchise assessments and railroad ceilings. Files contain complaint forms, objections to property appraisals or sampling procedures, back-up documentation of objections made by railroads and utilities, and hearing officers' reports and agendas for counties, school districts, special franchise assessments, rail ceilings, agricultural usage, and the Universal Life Church.
Title
- Office of Real Property Services equalization rate, special franchise, and railroad ceiling complaint files
Quantity
- 72 cubic feet
Inclusive Dates
Series Number
- 15178
Creator
Arrangement
15178-99, 15178-13: Chronological by year and then by type of complaint.
15178-00: Chronological by year and then by type of file.
Scope and Content Note
The series consists of files documenting complaints by municipalities regarding equalization rates and by utilities and railroads regarding special franchise assessments and railroad ceilings. Decisions and determinations of the State Board are subject to local grievance proceedings and appeal in the courts.
Files contain complaint forms, objections to property appraisals or sampling procedures, and back-up documentation of objections made by railroads and utilities.
15178-00: This accretion consists of hearing officers' reports and agendas for counties, school districts, special franchise assessments, rail ceilings, agricultural usage, and the Universal Life Church.
Other Finding Aids
Container lists are available at the repository.
Acquisition Information
15178-99: This accretion includes records from transfer lists 910026 and 920021.
15178-00: This accretion was transferred to the Archives at an unknown date and accessioned in December 2000.
15178-13: This accretion includes records from transfer lists 94-49, 97-05, 04-02A, and 06-01A.
15178-14: This accretion includes records from transfer list 000022.
15178-15: This accretion includes records from transfer list 100011.
15178-16: This accretion includes records from transfer lists 100013 and 100015.
15178-17: This accretion includes records from transfer list 100017.
15178-18: This accretion includes records from transfer list 100019.
Access Restrictions
There are no restrictions regarding access to or use of this material.
Access Terms
Corporate Name(s)
- New York (State). Division of Equalization and Assessment
- New York (State). State Board of Equalization and Assessment
- New York (State). Office of Real Property Services
Geographic Name(s)
Subject(s)
- Public utilities--Taxation--New York (State)
- Tax administration and procedure--New York (State)
- Tax assessment
- Tax protests and appeals
- Complaint letters
- Railroads--Taxation--New York (State)