Tc309 2020 21 instructions-2025

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The document outlines the requirements for filing an Accountant's Certification (Form TC309) with the Tax Commission of the City of New York, specifically for rent-producing properties with a tentative assessed valuation of $5,000,000 or more and income exceeding $100,000. It details the necessity of attaching this certification to an application and Form TC201, which includes a schedule of income and expenses. The document emphasizes that the certification must be signed by an independent certified public accountant and cannot be modified or filed separately.

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