(a) An owner of local public utility mass real property or the local assessing jurisdiction objecting to a tentative ceiling must serve a complaint upon the commissioner, in writing, and a copy thereof upon the assessing unit or owner of local public utility mass real property, as the case may be, at least ten days before the date specified for the hearing. The complaint shall specify the objections to such tentative determination. Service may be made either in person or by mail.
(b) On or before the date specified for the hearing, an affidavit of service shall be filed with the commissioner stating that service has been made in accordance with the provisions of this section. 3. The commissioner or his or her designee shall meet at the time and place specified in such notice set forth in subdivision one of this section to hear complaints in relation to the tentative determination of the assessment ceiling. The provisions of section five hundred twelve of this chapter shall apply so far as may be practicable to a hearing under this section. * NB Repealed January 1, 2023
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