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Procedures For Utility Company Assessment Roll Standardization - ROLL SECTION SIX RECONCILIATION

Public Utilities

II. ROLL SECTION SIX RECONCILIATION

Prior to the standardization of the information in the roll, it is critical that all entries on the roll be identified and reconciled. To ensure that the correct number of entries are on the roll, a "one to one match" should be completed to tie each existing roll entry to a tax map parcel or a mass property entry that the assessor and the company agree on. At the same time, any parcels that should not be in Roll Section 6 should be identified and placed in the correct roll section and any properties incorrectly residing outside of Roll Section 6 should be amended to it. It is suggested that a search be done on your file for all parcels with a property class in the 800 series, except special franchise and ceiling railroad (property class 842) should reside in Roll Section 6. Appropriate maintenance must be completed to resolve differences and accurately portray the content of the roll section after the analysis. That maintenance should conform to the systems and schemes that follow.

Roll Section 6 as defined in NYCRR 185-1.1 (223) means the part of the assessment roll used to enter parcels identified as utility property other than Special Franchise.


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