2. When there is a mistake in the name of the party taxed or assessed.

3. When the real estate or the improvements thereon shall be erroneously described or stated.

4. When the property that has been assessed is by law exempt from assessment or taxation.

5. When a correction shall have been directed to be made in accordance with the provisions of section one hundred and thirty-nine of this act.

§ 142. When a tax or assessment has been or hereafter shall be imposed upon real property, any owner or mortgagee of said property may apply to the Assessors to have such tax or assessment divided and apportioned upon different parts of said property. If the Assessors shall deem it proper and feasible to divide and apportion such tax, they may make a statement showing the manner in which the division and apportionment should be made. At any time prior to the first day of March in the year succeeding the year when such tax or assessment became a lien upon such property, or on said first day of March the City Treasurer or other official custodian of the roll in which such tax or assessment appears, upon the presentation to him of the said statement of the Assessors, shall receive and receipt for the tax or assessment so divided and apportioned, and make the proper entry thereof on the tax or assessment-roll. Thereupon the real property upon which the part paid is apportioned shall be discharged from the lien of the said tax or assessment. But after said first day of March the City Treasurer or other official custodian of the roll, shall not receive or receipt for any such tax or assessment so divided or apportioned, except as hereinafter, and in this section provided. Thereafter any such owner or mortgagee may present to the Supreme Court, at any special term thereof, held in Erie County, a petition asking that such tax or assessment be divided and apportioned upon diffrent parts of the property assessed, according to the state

ment of the Assessors or otherwise. Such petition shall show the names of all the owners and mortgagees of said real property so far as the same are known or can be ascertained. The court may by order require the city and the owners and mortgagees of the property assessed to show cause why such tax or assessment should not be divided and apportioned. A copy of such order shall served personally upon the Corporation Counsel, and upon all the owners and mortgagees aforesaid within the state if known. The court shall give such directions as to the service of non-residents and unknown parties as it may deem proper. Upon the return day of such order to show cause the court shall hear the proofs and allegations of the parties appearing, and shall make such order as justice requires. If the court shall order the taxes or assessments divided and apportioned, it shall indicate the manner of division and apportionment. A certified copy of such order shall be filed with the officer having the custody of the assessment-roll, and also with the Assessors. An appeal from said order may be taken within ten days from the entry thereof, but not afterwards, by any person aggrieved. After the lapse of the time to appeal, any person may pay the tax or assessment or any part thereof as divided, and the real property upon which the part paid is apportioned shall be discharged from the lien of the said tax or assessment. All the proceedings with reference to said tax or assessment to such division and apportionment shall be the same, and with like effect as though the tax or assessment had been originally imposed as directed by said order, and a proper entry shall be made on the tax or assessmentroll. This section shall apply to real property heretofore sold for non-payment of taxes or assessments for which a deed has not been delivered; but if such property has been sold to any purchaser other than the city, no order shall be made as provided by this section if the holder of the certificate of sale shall appear and object thereto. No tax or assessment shall be deemed invalid by reason

of being assessed upon real property which has been subdivided or different portions of which are owned by different persons, and the remedy of such persons shall be confined to division and apportionment of the tax or assessment as in this section provided. The Comptroller, when adding a local assessment, or installment thereof, to the annual city tax rolls, shall, if necessary, apply to the Assessors to have such local assessment or installment divided and apportioned upon the different parcels of real property separately described in such annual city tax roll as nearly as may be, and the Assessors shall make such division and apportionment, and the said assessment or installment shall be added to the annual city tax rolls according to such subdivision or apportionment. A local assessment, or installment thereof, may be added to an annual city tax in any case where they are upon parcels of different boundaries but in part the same. Any owner or mortgagee of said property, or any part thereof, if not satisfied with said division and apportionment, may make application to the court to have such assessment or installment divided and apportioned as provided in this section, at any time within ten months after the annual city tax in the roll to which such assessment or installment is added becomes a lien.

Thus amended by L. 1899, c. 51; L. 1900, c. 707, Sec. 1, and L. 1907, c. 338.

CHAPTER III.

LOCAL ASSESSMENTS.

§ 143. The Common Council shall, unless otherwise provided by this act, estimate and fix the amount of money to be raised by assessment.

§ 144. All assessments shall be made by the Board of Assessors, and in the order in which they shall be esti

mated and fixed, unless otherwise directed by the Common Council.

$ 145. The board shall assess the whole amount ordered to be assessed upon the parcels of land benefited by the work, act or improvement, in proportion to such benefit, except in those cases in which, by this act, the assessment is to be made upon a different principle, and in those cases it shall make the assessment upon the principle prescribed in each case by this act.

§ 146. In the assessment-roll, it shall briefly describe the several parcels of land assessed as nearly as practicable, and set down the amount in dollars and cents assessed on each parcel.

§ 147. If the name of any person is marked upon the books in the Assessors' office as the owner of any parcel, the Assessor shall enter it upon the assessment-roll, but their omission to do so shall not invalidate the assessment, and the inserting the name of a person deceased, alone or in connection with the words "estate of," for inserting the name of a person who is not the owner, shall not invalidate such assessment.

§ 148. After the roll is completed the board shall publish in the official paper notice thereof, and shall state that the roll will remain in the office of the board, open for inspection and revision, for ten days from the publication of such notice. Any number of rolls may be included in one notice. Such roll, or rolls, shall remain open for inspection and revision during the time specified in the notice.

Thus amended by L. 1900, c. 707, Sec. 2.

The provision previously was that notice of completion of these rolls should be published on the first Monday of every month.

§ 149. Any person owning land in the city, but residing out of it, may appoint in writing, an elector of the city. as his agent, to take care of the taxes and assess

Such appointment shall presentation of such

ments on his lands in the city. be acknowledged. Upon the appointment to the board it shall file the same, and register the name of the person making the appointment and the name of the person appointed, in a book to be kept by it for that purpose. The notice in such case required by the following section, shall be addressed to such agent.

§ 150. It shall be the duty of the Assessors to procure and have prepared at the expense of the city, and thereafter keep the same in the Assessors' office as a part of the records thereof, and accessible to the inspection of the public, a book or books of registration of suitable form and properly bound, in which shall be entered by the Assessors opposite to each parcel of land, the name and address respectively of resident owners of lands lying in the city, and of agents of non-resident owners of lands lying in said city, who shall have been appointed as such in pursuance of the foregoing section, to whom notices relating to the assessment-rolls are to be directed by the Assessors, as hereinafter provided. Such book or books shall be prepared in the same form as near as may be, as that in which the annual assessment-rolls are required to be prepared. Every resident owner and every such designated agent of non-resident owners of lands lying in said city shall furnish to and for the Assessors at their office, for the purpose of having the same registered as above provided, his or her name, together with an address to which the notice to such person, relating to the assessment-roll, as provided for in this section, is to be directed by the Assessors; and each and every change of address shall forthwith be made known to the Assessors by said owners or agents, and thereupon said Assessors shall enter in said book or books of registration the changed address. Every original or changed address shall be accompanied with a description of each parcel of land owned by such person, or the principal or