(b) Where the assessor acts pursuant to this subdivision at the request of the owner of the real property or any person who would be entitled to file a complaint as to such real property pursuant to section five hundred twenty-four of this chapter, the assessor shall immediately provide such owner or other person with a copy of the verified statement executed pursuant to paragraph (a) of this subdivision. If the verified statement executed pursuant to this paragraph is not received by the board of assessment review on or before the meeting of the board to hear and determine complaints in relation to assessments, then the owner or other person entitled to file a complaint pursuant to section five hundred twenty-four of this chapter may transmit to the board of assessment review the copy of the verified statement executed pursuant to this paragraph. The board of assessment review shall consider such copy of the verified statement as a petition filed pursuant to section five hundred fifty-three of this title.

(c) Where the assessor, acting pursuant to the provisions of this section, submits to the board of assessment review a verified statement to increase an assessment, the assessor must provide the owner of the real property subject to such assessment a written notice together with a copy of the verified statement. Such written notice shall be mailed to the owner of the real property by certified mail at least five days prior to the meeting of the board of assessment review. 3. At the meeting of the board of assessment review to hear and determine complaints in relation to assessments the board shall review all verified statements which it receives pursuant to this section and on such review shall have all of the powers and duties imposed by law upon boards of assessment review by title one-A of this article and by any other law. Any changes ordered by a board of assessment review pursuant to this section shall be effected in the manner prescribed by sections five hundred twenty-five and five hundred twenty-six of this chapter.