[Adopted 6-5-1995 by L.L. No. 3-1995]
For purposes of this article, the following
terms shall have the meanings ascribed to them herein:
Any aggrieved party who files a grievance relative to the
assessment of an income-producing property pursuant to the Real Property
Tax Law.
Real property leased to one or more tenants and owned for
the purpose of securing an income from the property itself, but shall
not include residential property containing three or fewer dwelling
units or property classified in Class One as defined in Article 18
of the Real Property Tax Law.
The holder of legal title to the income-producing property.
Each applicant shall submit to the Board of
Assessment Review, not later than five days after the last day to
file a grievance, a statement of all income derived from and all expenses
attributed to the operation of the subject property. If the applicant's
books and records are maintained on a calendar-year basis for federal
income tax purposes, the statement shall be for the calendar year
immediately preceding the date on which the statement is filed. If
the applicant's books and records are maintained on a fiscal-year
basis for federal income tax purposes, the statement shall be for
the last fiscal year concluded not less than two months preceding
the date on which the statement is filed. The foregoing notwithstanding,
if the owner has been in title for less than 12 months on the date
on which the statement is filed, then the statement shall be for the
period of ownership. The Board of Assessment Review may, for good
cause shown, extend the time for filing the statement by not more
than 30 days.
The statement shall be signed by the owner and
applicant and shall be submitted on a form which shall be provided
by the Assessor and copies of which shall be available in the Assessor's
office, which shall contain the following declaration: "I certify
that all information contained in this statement is true and correct
to the best of my knowledge and belief. I understand that the willful
making of any false statement of material fact herein will subject
me to the provisions of law relevant to the making and filing of false
instruments and will render this statement null and void."
If the applicant fails to file the statement
required by this Article, the Board of Assessment Review shall dismiss
the applicant's complaint. In addition, the Assessor may compel by
subpoena the production of books and records of the owner relevant
to the income and expense of the property and may also make application
to any court of competent jurisdiction for an order compelling the
owner to finish the required income and expense statement and the
books and records with respect to the income and expenses of the property.
In the event that such an order is issued, the Assessor shall be entitled
to recover the costs and expenses, including attorneys' fees and litigation
costs, incurred in connection with proceeding to obtain and enforce
the order.
Except in accordance with proper judicial order
or as otherwise provided by law, it shall be unlawful for any official
or employee of the Village/Town of Mount Kisco, or any member of the
Board of Assessment Review, or any person engaged or retained by the
Village/Town of Mount Kisco or any of its officials or agents, to
disclose, divulge or in any way make known in any manner the amount
of income or expense or any particulars set forth in any statement
required or disclosed pursuant to this Article. The officers charged
with custody of such statements shall not be required to produce any
income and expense statement or evidence contained in said statement
in any action or proceeding in any court, except on behalf of the
village, its officers, employees or agents. The foregoing notwithstanding,
nothing herein shall be construed to prohibit the delivery to any
owner, or the duly authorized representative thereof, of a certified
copy of any statement filed by such owner pursuant to this section
or to prohibit the publication of statistics derived from such statement
so classified as to prevent the identification of particular statements
and the items thereof, or to prohibit the delivery of the statement
to any person engaged or retained by the village with respect to a
proceeding to review the assessment.
