N.Y. TWN Law § 244

§ 244. Correction of assessments. When it shall be ascertained to the\nsatisfaction of the said board that any error, omission or mistake has\nbeen made in measuring or in entering the frontage or bounds of any lot\nor in the quantity of any parcel of land held to be especially benefited\nby an improvement or in any other matter connected with the making of a\nlocal assessment, it shall be lawful for the said board, and it is\nhereby authorized to correct such error, omission or mistake. Before\nmaking any such correction, however, it shall give to the owner or\noccupant of the land against which an assessment is to be made or\nincreased, notice personally, or by mail, specifying a time, which shall\nbe at least five days after the mailing or service of the notice, and a\nplace at which the said board will meet for the purpose of correcting\nsuch alleged error, omission, or mistake, and shall give to such person\nat such time and place an opportunity to be heard, and to make such\nobjections to such change as he may desire. If the correction of such\nerror, omission or mistake shall affect the entire assessment, or shall\nbe sufficiently general so that the board shall believe that in\nfurtherance of justice it should give public notice thereof, it shall at\nleast ten days before correcting such error, omission or mistake,\npublish in the official paper a notice specifying the alleged error,\nomission or mistake, and that at a time and place to be specified\ntherein it will meet for the purpose of correcting the same, and of\nhearing any objections which may be made thereto. The board shall meet\nat the time and place to be so specified, and after hearing all\nobjections which may be made thereto, if, in its judgment, the mistake,\nerror or omission exists, and in furtherance of justice it should be\ncorrected, it shall cause the same to be so corrected.\n