Section 150.
§ 150. Office of administrative tax appeals. There shall be an office
of administrative tax appeals, which shall consist of the tax commission
established by section one hundred fifty-three of this charter and the
tax appeals tribunal established by section one hundred sixty-eight of
this charter and shall provide staff and administrative assistance to
such commission and such tribunal. The office of administrative tax
appeals shall operate pursuant to a written agreement between the
president of the tax commission and the president of the tax appeals
tribunal, and shall be headed by a director appointed in accordance with
such agreement. Such director may be the president of the tax commission
or the president of the tax appeals tribunal or both. If there is no
such agreement, such office shall provide staff and administrative
assistance to such commission and such tribunal in accordance with the
respective powers of such presidents.
Section 153.
§ 153. Tax commission. a. There shall be within the office of
administrative tax appeals a tax commission to consist of the president
and six commissioners who shall be appointed by the mayor for a term of
six years, except the term of two commissioners first appointed pursuant
to this section shall be two years, the term of the president and two
additional commissioners shall be four years and the term of the
remaining two commissioners shall be six years. Each commissioner shall
have at least three years business experience in the field of real
estate or real estate law. At least one resident of each borough shall
be included among the commissioners.
b. The tax commission shall be charged with the duty of reviewing and
correcting all assessments of real property made pursuant to the
provisions of section fifteen hundred six.
Section 154.
§ 154. Administrative powers of commissioners. Any commissioner
shall exercise such other powers and duties as the president may from
time to time assign to him.
Section 155.
§ 155. Annual report. a. The tax commission shall issue an annual
report to the city council and the mayor not later than the first day of
March in each year. Such report shall include the following information
compiled for the previous calendar year:
(1) the number of applications for correction filed with the tax
commission;
(2) the total actual assessed valuation of all applications for
correction filed with the tax commission;
(3) the total number of hearings conducted on applications for
correction;
(4) the total number of applications for which a reduction or
remittance was offered by the commission and accepted;
(5) the total actual assessed valuation of the reductions and
remittances offered by the commission and accepted;
(6) the number of accepted offers of reduction in assessed valuation
that amounted to (i) less than $50,000, (ii) $50,000 to $249,999 and
(iii) $250,000 or more; and
(7) any planned or implemented improvements or modifications in the
manner in which the tax commission operates, including, but not limited
to, hearing practices and procedures, record-keeping, fact-finding and
information-gathering procedures, supervision and staff productivity and
efficiency measures.
b. The foregoing information shall be classified, wherever applicable,
according to real property class designation.
Section 156.
§ 156. Right of entry. The president or any commissioner may enter
upon real property and into buildings and structures at all reasonable
times to ascertain the character of the property. Refusal by the owner
or his agent to permit such entry shall be triable by a judge of the
criminal court and punishable by not more than thirty days'
imprisonment, or by a fine of not more than fifty dollars, or both.
Section 163.
§ 163. Application for correction of assessment for taxation.
a. When used in this chapter:
1. "Class designation" shall mean the determination, pursuant to
section eighteen hundred two of the real property tax law, of whether
real property is included in class one, two, three or four.
2. "Excessive assessment" or an assessment which is excessive shall
mean and include:
(a) an entry on an assessment roll of the assessed valuation or real
property which exceeds the full value of real property; or
(b) an entry on an assessment roll of the taxable assessed valuation
of real property which is excessive because the real property failed to
receive all or a portion of a partial exemption to which the property or
owner thereof is entitled pursuant to the law authorizing the partial
exemption; or
(c) an entry on an assessment roll of an assessed valuation for real
property which is excessive because of a failure to comply with the
limitations on increases in assessed value set forth in section eighteen
hundred five of the real property tax law.
3. "Misclassification" or real property which is misclassified shall
mean and include:
(a) an entry on an assessment roll of an incorrect class designation;
or
(b) an entry on an assessment roll of a class designation which
results in an incorrect allocation of a parcel's assessed valuation
between two or more classes.
4. "Unequal assessment" or an assessment which is unequal shall mean
and include an entry on an assessment roll of the assessed valuation of
real property which is made at a higher proportionate valuation than the
assessed valuation of other real property in the same class on the same
roll by the same officer.
5. "Unlawful assessment" or an assessment which is unlawful shall mean
and include:
(a) an entry on the taxable portion of an assessment roll of the
assessed value of real property which, except for the provisons of
section four hundred ninety of the Real Property Tax Law, is wholly
exempt from taxation; or
(b) an entry on an assessment roll of the assessed value of real
property which is entirely outside the boundaries of the city of New
York; or
(c) an entry on an assessment roll of the assessed value of real
property which cannot be identified from the assessment roll description
or tax map land parcel number on the assessment roll; or
(d) an entry of the assessed value of real property on an assessment
roll which has been made by a person or body without authority to make
such entry.
b. During the time that the books of annual records of the assessed
valuation of real estate are open for public inspection, any person or
corporation claiming to be aggrieved by the assessed valuation of real
estate may apply for correction of such assessment. Such application
shall be duly verified by a person having personal knowledge of the
facts stated therein, provided that if the application is signed by
someone other than the person or an officer of the corporation claiming
to be aggrieved, the application must be accompanied by a duly executed
power of attorney as prescribed by the rules and regulations of the tax
commission.
c. The grounds for review of an assessment shall be that the
assessment complained of is excessive, unequal, or unlawful, or that the
real property is misclassified.
d. The application with respect to an assessment shall be on a form
prescribed by the tax commission and shall contain a statement
specifying the respect in which the assessment is excessive, unequal, or
unlawful, or the respect in which the real property is misclassified,
and the reduction in assessed valuation or taxable assessed valuation or
change in class designation or allocation of assessed valuation sought.
e. Except in the case of a multiple or other dwelling which is
occupied or is to be occupied exclusively by fewer than seven families,
all income received or accrued and all expenses paid or incurred in the
operation of the property, to be reported as follows:
(a) if the applicant's books and records reflecting the operation of
the property are maintained on a calendar year basis, and the applicant
operated the property or has knowledge of the income and expenses of
said operation for a period of operation of at least two calendar years
preceding the first day of January of the year of the application, the
income and expense figures for the second calendar year preceding the
date of the application shall be filed with the application;
(b) if the applicant's books and records reflecting the operation of
the property are maintained on a calendar year basis, and the applicant
has operated the property or has knowledge of the income and expenses of
such operation for a period of less than two calendar years but at least
six months of the calendar year immediately preceding the date of the
application, the income and expense figures, related to the time during
which the applicant operated the property or had knowledge of the income
and expenses of the operation in the calendar year immediately preceding
the date of the application, shall be filed either with the application
or prior to the twenty-fifth day of March in the year of the
application;
(c) if the applicant's books and records reflecting the operation of
the property are maintained on a fiscal year basis for federal income
tax purposes and such fiscal year ended at least six months prior to the
date of the application, and the applicant has operated the property for
at least one year and six months prior to the date of the application or
has knowledge of the income and expenses of the property for a period of
at least one year and six months prior to the date of the application,
the income and expense figures of the operation of the property for the
last complete fiscal year preceding the date of the application shall be
filed with the application;
(d) if the books and records reflecting the operation of the property
are maintained on a fiscal year basis for federal income tax purposes
and either such fiscal year ended less than six months prior to the date
of the application, or the applicant has not operated the property or
has no knowledge of the income and expenses of such operation for the
last entire fiscal year which ended at least six months prior to the
date of the application, income and expense figures shall be filed,
either with the application or prior to the twenty-fifth day of March in
the year of the application, reflecting the period of the applicant's
operation or knowledge of the operation of the property during the
fiscal year preceding the date of the application, provided such period
encompassed at least six months and further provided however, such
fiscal year ends prior to the taxable status date under review;
(e) if the applicant has not operated the property for at least six
months of the calendar year preceding the date of the application and is
without knowledge of the income and expenses of operation, it shall
state such facts under oath in lieu of filing an income and expense
statement.
f. The filing of an application in the manner and form hereinabove
described shall be prerequisite to the review of a final determination
of the tax commission as provided in section one hundred sixty-six. Such
application, in the case of real property indicated on a tax map by a
parcel number, shall be filed in the office of the tax commission in the
borough in which such real property is situated and in the case of real
property indicated by an identification number, it shall be filed in the
main office of the tax commission. Employees of the commission assigned
by the president for the purpose of receiving such applications are
thereby authorized to administer oaths between the fifteenth day of
January and the first day of March.
Section 164.
§ 164. Procedure on application. a. Between the fifteenth day of
January and the twenty-fifth day of May, the tax commission may itself
or by a commissioner or assessor thereunto authorized by the commission
or any other person with qualifications relevant to the review of real
property tax assessments, including real estate and real estate law, as
determined by the commission and consistent with state law, act upon
applications, compel the attendance of witnesses, administer oaths or
affirmations and examine applicants and other witnesses under oath. It
shall make rules of practice for proceedings before the tax commission,
and such rules and regulations as may be appropriate and expedient to
the end that the taxpayers may have a hearing in the borough in which
they reside or in which their property is located, except that all
applications with respect to property indicated on the tax maps by
identification numbers shall be heard by the tax commission sitting as a
body at its main office.
b. The tax commission shall determine the final assesed valuation or
taxable assessed valuation, or the actual assessment or transition
assessment, or the proper class designation of the real property of each
applicant. The final assessed valuation or taxable assessed valuation of
real property may be the same as or less than the original assessment
or, if determined to be unlawful, the same shall be ordered stricken
from the roll or where appropriate entered on the exempt portion of the
roll. If it is determined that the real property is misclassified, the
correct class designation or allocation of assessed valuation shall be
entered on the roll.
Section 164-a.
§ 164-a. Procedure on application for correction of an assessment of
seven hundred fifty thousand dollars or more. a. Notwithstanding any
other provision of this charter or the administrative code, the tax
commission may itself or by a commissioner or assessor authorized by the
commission act upon applications for correction of an assessment of real
property assessed at seven hundred fifty thousand dollars or more
between the first day of February and the first day of September. Any
such application shall specify all income received or accrued and all
expenses paid or incurred in the operation of the property during the
calendar year preceding the date of application, or during the
applicant's last fiscal year preceding the date of the application if
the applicant's books and records are maintained on a fiscal year basis
for federal income tax purposes which ends six months or more prior to
the date of application, or during any part of such calendar or fiscal
year in which the property was operated by the applicant, except that
where the applicant has not operated the property and is without
knowledge of the income and expenses of the operation, it shall state
such facts under oath in lieu thereof. In the event that the statement
of income and expenses is not filed as part of the application, such
statement, when duly verified, shall be filed prior to the twenty-fifth
day of March.
b. All other provisions of law shall apply to the review of
applications for correction of tentative assessed valuation of property
assessed for seven hundred fifty thousand dollars or more except insofar
as the dates contained therein are inconsistent with the dates set forth
in this section.
d. Whenever such a reduction is granted after a final completion of
the assessment roll any tax imposed upon the amount of such reduction
shall be refunded or credited as soon as practicable.
e. Any reduction shall be made public within sixty days after it is
rendered. A list of reductions in real property assessments shall be
published thereafter in the city record on or before the first of
November.
Section 164-b.
§ 164-b. Procedure on application for correction of an assessment of
class one property.
a. When used in this section:
1. "Class designation" shall mean the determination, pursuant to
article eighteen of the real property tax law, of whether real property
is included in class one, two, three or four.
2. "Excessive assessment" or an assessment which is excessive shall
mean and include:
(a) an entry on an assessment roll of the assessed valuation of real
property which exceeds the full value of real property; or
(b) an entry on an assessment roll of the taxable assessed valuation
of real property which is excessive because the real property failed to
receive all or a portion of a partial exemption to which the real
property or owner thereof is entitled pursuant to the law authorizing
the partial exemption; or
(c) an entry on the assessment roll of an assessed valuation for real
property which is excessive because of a failure to comply with the
limitations on increases in assessed value set forth in section eighteen
hundred five of the real property tax law.
3. "Misclassification" or real property which is misclassified shall
mean and include:
(a) an entry on an assessment roll of an incorrect class designation;
or
(b) an entry on the assessment roll of a class designation which
results in an incorrect allocation of a parcel's assessed valuation
between two or more classes.
4. "Unequal assessment" or an assessment which is unequal shall mean
and include an entry on an assessment roll of the assessed valuation of
real property improved by a one, two or three family residence which is
made at either a higher proportion of full value than the assessed
valuation of other residential property on the same roll or at a higher
proportion of full value than the assessed valuation of all real
property on the same roll.
5. "Unlawful assessment" or an assessment which is unlawful shall mean
and include:
(a) an entry on the taxable portion of the assessment roll of the
assessed valuation of real property which, except for the provisions of
section four hundred ninety of the real property tax law, is wholly
exempt from taxation; or
(b) an entry on an assessment roll of the assessed valuation of real
property which is entirely outside the boundaries of the city of New
York; or
(c) an entry on an assessment roll of the assessed valuation of real
property which cannot be identified from the assessment roll description
or tax map land parcel number on the assessment roll; or
(d) an entry of the assessed valuation of real property on an
assessment roll which has been made by a person or body without the
authority to make such entry.
b. Notwithstanding any other provision of this charter or
administrative code, any party claiming to be aggrieved by the assessed
valuation of a parcel designated class one pursuant to the provisions of
article eighteen of the real property tax law may apply for correction
of such assessment from the fifteenth day of January until the fifteenth
day of March, including the filing of exemptions for senior citizens,
and the office of the real property assessment bureau of the department
of finance in each borough shall remain open for accepting such
applications during normal business hours and for at least three
additional hours each week.
c. the grounds for review of an assessment shall be that the
assessment complained of is excessive, unequal, unlawful, or that the
real property is misclassified.
d. The application for correction of assessment shall be on a form
prescribed by the tax commission and shall contain a statement
specifying the respect in which the assessment is excessive, unequal, or
unlawful, or the respect in which the real property is misclassified,
and the reduction in assessed valuation or taxable assessed valuation or
change in class designation or allocation of assessed valuation sought.
Such application must be made by the aggrieved party or by some person
authorized in writing by the aggrieved party or his agent to make such
statement who has knowledge of the facts stated therein. Such written
authorization must be made a part of the application and bear a date
within one year of the date on which the application is filed. In lieu
of a verification the application shall contain the following sentence:
"I certify that all statements made on this application, including the
attached sheet(s) consisting of ____ pages, are true and correct to the
best of my knowledge and belief and I understand that the making of any
willful false statement of material fact herein will subject me to the
provisions of the penal law relevant to the making and filing of false
statements."
e. The tax commission shall thereafter determine the final assessed
valuation or taxable assessed valuation, or the actual assessment or
transition assessment, or the proper class designation of the real
property of each applicant. When the applicant specifies that the
assessment is unequal, in addition to other evidence presented, the tax
commission shall consider the residential assessment ratio determined
pursuant to section seven hundred thirty-eight of the real property tax
law. The final assessed valuation or taxable assessed valuation of real
property may be the same as or less than the original assessment or, if
determined to be unlawful, the same shall be ordered stricken from the
roll or where appropriate entered on the exempt portion of the roll. If
it is determined that the real property is misclassified, the correct
class designation or allocation of assessed valuation shall be ordered
entered on the roll.
f. All other provisions of law shall apply to the review of
applications for correction of tentative assessed valuation of class one
property except when inconsistent with any provision of this section.
Section 165.
§ 165. Final determination of the tax commission. The final
determination of the tax commission upon any application for the
correction of an assessment shall be rendered not later than the
twenty-fifth day of May. Otherwise, the assessment objected to shall be
deemed to be the final determination of the tax commission.
Section 165-a.
§ 165-a. Notices of final determination on applications for
owner-occupied residential property. On or before the last day provided
by law for the rendering of the final determination of the tax
commission pursuant to section one hundred sixty-five of this charter
the tax commission shall mail to each applicant who has filed an
application for the correction of the assessment of a one, two or three
family residential structure, except such property held in a cooperative
or condominium form of ownership, a notice of the tax commission's
determination of his or her assessment. Such notice shall also contain
the statement: "If you are dissatisfied with the determination of the
New York city tax commission and you are the owner of a one, two or
three family residential structure and reside at such residence, you may
seek judicial review of your assessment either under title one of
article seven of the real property tax law or under the small claims
assessment review law provided by title one-A of article seven of the
real property tax law." Such notice shall also state the last date to
file petitions for judicial review and the location where small claims
assessment review petitions may be obtained. Failure to mail any such
notice or failure of the applicant to receive the same shall not affect
the validity of the assessment.
Section 166.
§ 166. Proceeding to review final determination of the tax
commission. A proceeding to review or correct on the merits any final
determination of the tax commission may be had as provided by law, and
if brought to review a determination mentioned in section one hundred
sixty-five must be commenced before the twenty-fifth day of October
following the time when the determination sought to be reviewed or
corrected was made.
Section 168.
§ 168. Tribunal for tax appeals. a. An independent tax appeals
tribunal is hereby established. Such tribunal shall be within the office
of administrative tax appeals established under section one hundred
fifty of this charter. The tribunal shall have jurisdiction to hear and
determine cases initiated by the filing of petitions protesting notices
issued by the commissioner of finance, which give a person the right to
a hearing, including but not limited to any notice of determination of
tax due, of a tax deficiency, of a denial of a refund or credit
application or of the refusal to grant, the suspension or the revocation
of a license issued pursuant to chapter thirteen of title eleven of the
administrative code, which notices relate to nonproperty taxes, excise
taxes and annual vault charges imposed by the city, except those taxes
and charges administered by the State of New York on behalf of the City
of New York. For purposes of the preceding sentence, if the commissioner
of finance fails to act with respect to a refund application before the
expiration of the time period after which the taxpayer may file a
petition for refund with the tribunal pursuant to subdivision (c) of
section 11-529 or subdivision three of section 11-680 of the
administrative code, such failure shall be deemed to be a notice of
denial of a refund issued by the commissioner of finance pursuant to
such subdivision. The tribunal shall review petitions and other
documents submitted to it, hold hearings, and render decisions as
provided in this chapter. In rendering its decisions on claims asserted
by taxpayers or the commissioner of finance, the tribunal shall have the
same power and authority as the commissioner of finance to impose,
modify or waive any taxes within its jurisdiction, interest thereon, and
any applicable civil penalties. In appeals in which the rules of the
commissioner of finance are at issue, the tribunal shall have the power
and authority to rule on the legality of such rules.
b. The tribunal shall be composed of three commissioners, each of whom
shall be appointed by the mayor. The mayor shall designate one of the
three commissioners as president of the tribunal, who shall serve as
president during his or her term as commissioner. The president of the
tribunal, in addition to performing his or her duties as a commissioner,
shall be in charge of the administration and operation of the tribunal.
Each commissioner shall serve a term of six years, except the mayor
shall specify in the case of the first three commissioners appointed
that (i) the term of one of those commissioners shall expire on June
thirtieth, nineteen hundred and ninety-two, (ii) the term of another of
those commissioners shall expire on June thirtieth, nineteen hundred and
ninety-four, and (iii) the term of the commissioner designated president
shall expire on June thirtieth, nineteen hundred and ninety-six. The
mayor may remove any commissioner from the tribunal for neglect of duty,
for inability to perform duties because of mental or physical
disability, for malfeasance or for any other just cause, after providing
such commissioner prior notice and an opportunity to be heard. The mayor
shall fill any vacancy in the tribunal occurring other than by
expiration of term in the same manner as for making original
appointments, except an appointment to fill a vacancy shall expire at
the end of the term of the commissioner whose departure created the
vacancy. The number of commissioners on the tribunal may be increased by
local law.
c. No person shall be appointed as a commissioner unless that person
possesses substantial knowledge and competence in the area of taxation
and has been admitted to practice as an attorney in the State of New
York for at least ten years. Every commissioner, while in office, shall
give his or her whole time to the duties of the office, and shall not
engage in the practice of law or other occupation, profession or
employment. Each commissioner shall receive an annual salary in the same
amount as is payable to a judge of the civil court of the City of New
York. A commissioner's annual salary shall not be diminished during his
or her term of office.
d. The president of the tribunal shall appoint administrative law
judges, subject to appropriations therefor, who shall be authorized to
conduct any hearing or motion procedure within the jurisdiction of the
tribunal, subject to en banc review by the tribunal. Each administrative
law judge shall be an attorney admitted to practice in the state of New
York for at least five years or are currently employed as a hearing
officer in the department of finance. Each administrative law judge
shall be appointed pursuant to the civil service law. The president may
designate one of the administrative law judges to be the chief
administrative law judge, having such powers as are prescribed under the
rules of the tribunal. A determination issued by an administrative law
judge shall finally decide the matters in controversy unless any party
to the hearing takes exception by timely requesting a review by the
tribunal sitting en banc as provided for by rules adopted under section
one hundred sixty-nine of the charter. Determinations issued by
administrative law judges shall not be cited, shall not be considered as
precedent nor given any force or effect in any other proceedings
conducted by the tribunal or in any judicial proceedings conducted in
this state.
e. The president of the tribunal shall appoint presiding officers,
subject to appropriations therefor, who shall be authorized to conduct
small claims hearings under a procedural system to be established
pursuant to subdivision e of section one hundred sixty-nine of the
charter. The qualifications for the position of presiding officer shall
be determined by rules adopted pursuant to subdivision e of section one
hundred sixty-nine of the charter, and each presiding officer shall be
appointed pursuant to the civil service law.
f. The tribunal shall collect, compile and prepare for publication
statistics and other data with respect to its operations, and shall
submit annually to the mayor a report on such operations, including, but
not limited to, the number of proceedings initiated, the types of
dispositions made and the number of proceedings pending.
Section 169.
§ 169. Rules of tribunal. Pursuant to chapter forty-five of this
charter, the tribunal shall promulgate rules of procedure, which shall
include, but not be limited to, rules on the following matters:
a. The types of representatives, such as accountants and enrolled
agents enrolled to practice before the internal revenue service, who may
appear, in addition to lawyers, on behalf of a petitioner before the
tribunal;
b. The form and contents of the petition, answer, affidavits and
memoranda to be submitted to the tribunal, and reasonable time
limitations for serving and filing such papers;
c. A procedure for promptly hearing and determining any matter
concerning jeopardy assessments or predecision warrants based thereon;
d. A procedural system guaranteeing a hearing in compliance with
chapter forty-five of this charter. Such a system shall be designed to
assign each petition filed with the tribunal to an administrative law
judge who shall hear and determine all matters pertaining to questions
of law or fact. Such a system also shall be designed to require the
tribunal to review en banc at the request of any party the determination
rendered by an administrative law judge, provided, however, that if
there is no such request for a review within thirty days of the giving
of notice of such determination by the administrative law judge, such
determination shall finally and irrevocably decide all the issues in the
proceeding before the administrative law judge and shall be considered a
final decision of the tribunal upon the expiration of such thirty-day
period, except that, notwithstanding any other provision of law, such
determination by the administrative law judge shall not be subject to
judicial review. Such a system shall provide that the tribunal may,
based upon the record of the hearing before the administrative law
judge, make its own findings of fact and conclusions of law and issue a
decision either affirming, reversing or modifying the determination of
the administrative law judge, or the tribunal may remand the case for
additional proceedings before the administrative law judge, as it may
deem appropriate. The tribunal in its discretion may grant oral
argument. Such a system shall provide that when the tribunal reviews a
matter en banc it must have a majority present and that not less than
two votes shall be necessary to take any action. Such a system also
shall provide for a pre-hearing conference at which settlement is
encouraged; reasonable discovery; and the submission of papers
addressing both the factual and legal merits in each proceeding;
e. A procedural system to be followed in cases in which the matter in
controversy is ten thousand dollars or less, exclusive of interest and
penalties. Such a system shall be designed to provide a simplified and
informal procedure for such small claims proceedings. The option to
proceed with a small claims hearing shall be exercised by the
petitioner. At any time prior to the conclusion of such hearing, a
petitioner may by written notice to the tribunal discontinue such small
claims hearing and request that the matter be transferred to a hearing
conducted before an administrative law judge. Such transfer shall be
effectuated by such written notice and such discontinuance shall be
without prejudice to any subsequent hearing before an administrative law
judge. The determination of the presiding officer conducting the small
claims hearing shall be conclusive upon all parties, shall be considered
a final decision of the tribunal and shall not be subject to review by
the tribunal sitting en banc or by any court of the state. However, the
tribunal may order a rehearing upon proof or allegation of misconduct by
the small claims presiding officer. Determinations issued by presiding
officers shall not be cited, shall not be considered as precedent nor
given any force or effect in any other proceedings conducted by the
tribunal or in any judicial proceedings conducted in this state; and
f. A method for notifying taxpayers and the commissioner of finance
of, and for publishing, the decisions of the tribunal.
Section 170.
§ 170. Commencing an appeal before the tribunal. a. Any taxpayer who
has been issued a notice referred to in subdivision a of section one
hundred sixty-eight of the charter by the commissioner of finance may
petition the tribunal for administrative review. To commence a
proceeding, such a taxpayer must, within ninety days after being issued
the notice at issue by the commissioner of finance or, if the
commissioner of finance has established a conciliation procedure
pursuant to section 11-124 of the administrative code and the taxpayer
has requested a conciliation conference in accordance therewith, within
ninety days from the mailing of the conciliation decision or the date of
the commissioner's confirmation of the discontinuance of the
conciliation proceeding, both (1) serve a petition upon the commissioner
of finance and (2) file the petition with the tribunal. Notwithstanding
the time specified in the preceding sentence for filing a petition, a
petition for refund filed pursuant to subdivision (c) of section 11-529
of the administrative code or subdivision three of section 11-680 of
such code may be filed within the time specified in such subdivision (c)
or such subdivision three. The tribunal shall not extend the time
limitations for commencing a proceeding for any petitioner failing to
comply with such time limitations. The petition shall contain a plain
and concise statement of the facts and law on which the proceeding is
based.
b. Within thirty days after service of the petition on the
commissioner of finance, or within such longer period as the tribunal
may prescribe by rule, the commissioner of finance shall serve and file
an answer responding to each of the allegations in the petition and
setting forth all affirmative defenses and requests for counter-relief.
c. The filing of a petition with the tribunal shall stay (1) the
collection of any taxes or annual vault charges and (2) the payment of
any refund of taxes or annual vault charges, together with interest and
penalties, which are the subject of the petition, provided, however, if
the commissioner of finance finds that the assessment or collection of a
tax, charge, penalty or interest will be jeopardized by delay, such
assessment or collection shall not be stayed.
d. Upon assignment of a petition filed with the tribunal to an
administrative law judge, such administrative law judge shall hear and
determine any issues of fact or law. Unless otherwise provided by law,
the party seeking relief as to each issue shall bear the burden of
proof. Upon a request to the tribunal for review of a determination of
an administrative law judge, the tribunal shall proceed in accordance
with the rules adopted pursuant to subdivision d of section one hundred
sixty-nine of the charter. The tribunal shall follow as precedent the
prior precedential decisions of the tribunal (but not of its small
claims presiding officers), the New York State Tax Appeals Tribunal or
of any federal or New York state court or the U.S. Supreme Court insofar
as those decisions pertain to any substantive legal issues currently
before the tribunal.
e. The tribunal shall have power to subpoena and require the
attendance of witnesses and the production of books, papers and
documents pertinent to the proceedings which it is authorized to
conduct, and to examine them in relation to any matter which it has
power to investigate and to issue commissions for the examination of
witnesses who are out of the state or unable to attend proceedings
conducted pursuant to the authority of the tribunal or excused from
attendance at such proceedings. The tribunal may designate and authorize
administrative law judges and other officers or employees of the
tribunal to exercise any of the powers or perform any of the functions
provided for in this subdivision. A subpoena issued under this
subdivision shall be regulated by the civil practice law and rules. Any
person who shall testify falsely in any proceeding conducted pursuant to
the authority of the tribunal shall be guilty of and punishable for
perjury.
f. The tribunal shall have power to provide that an attorney for any
party at a hearing conducted before an administrative law judge may
issue a subpoena as provided in the civil practice law and rules.
Section 171.
§ 171. Decisions of the tribunal and judicial review. a. (1) The
determinations of the administrative law judges and the decisions of the
tribunal sitting en banc shall be in writing. Each determination or
decision, with the exception of those rendered pursuant to the small
claims procedure, shall contain findings of fact and conclusions of law.
A final decision of the tribunal may (i) grant in whole or in part the
relief sought by the petitioner and/or the commissioner of finance, or
(ii) dismiss the petition or request for counter-relief either on the
merits or with leave to renew.
(2) An administrative law judge shall render a determination after a
hearing, within six months after submission of briefs subsequent to
completion of such a hearing or, if such briefs are not submitted, then
within six months after completion of such a hearing. Such six month
period may be extended by the administrative law judge, for good cause
shown, to no more than three additional months. If the administrative
law judge fails to render a determination within such six month period
(or such period as extended pursuant to this subdivision), the
petitioner for such hearing or the commissioner of finance, or both, may
institute a proceeding under article seventy-eight of the civil practice
law and rules to compel the issuance of such determination.
(3) A decision of the tribunal sitting en banc shall be issued within
six months from the date of the request to the tribunal for en banc
review of an administrative law judge's determination, except that where
oral argument is granted or written arguments are submitted such six
month period will commence to run on the date that such oral argument
was concluded or written argument received by the tribunal, whichever
was later.
b. Except as otherwise provided in subdivisions d and e of section
one hundred sixty-nine of the charter, each decision of the tribunal,
shall finally and irrevocably decide all the issues raised in the
proceedings before it, unless the petitioner who commenced the
proceeding seeks judicial review of any such decision in the manner
provided in article seventy-eight of the civil practice law and rules
within four months after the giving of the notice of such decision.
c. A decision of the tribunal shall be deemed to have been rendered on
the postmarked date on the decision sent by certified mail, return
receipt requested, to the address most recently provided to the tribunal
by each of the parties to the proceeding.
d. The tribunal shall not participate in proceedings for judicial
review of its decisions. The record to be reviewed in such proceedings
for judicial review include but not be limited to the notice of the
commissioner of finance which was the subject of the petition filed with
the tribunal, the determination of the administrative law judge, the
decision of the tribunal, the stenographic transcript of the hearing
before the administrative law judge and any exhibit or document admitted
into evidence at any proceeding before the administrative law judge or
the tribunal.
Section 172.
§ 172. Sanctions.
a. The failure of any party to appear for a conference or hearing
without having obtained an extension from all the opposing parties or
the tribunal at least forty-eight hours in advance of such conference or
hearing shall be grounds for the tribunal to enter a decision in favor
of the opposing party or parties.
b. The signing of any paper submitted to the tribunal constitutes a
certificate by the signer that the signer has read the paper, and that
to the best of the signer's knowledge, information and belief formed
after reasonable inquiry, the paper is well grounded in fact and is
warranted by existing law or a good faith argument for the extension,
modification, or reversal of existing law, and that the paper is not
interposed for any improper purpose, such as to harass or cause
unnecessary delay or needless increase in the cost of the proceedings.
If a paper is signed in violation of this section, the tribunal, upon
motion or upon its own initiative, shall impose upon the person who
signed the paper, a represented party, or both, an appropriate sanction,
which may include an order to pay the other party or parties such
sanction. The amount of any sanction shall be related to the amount of
reasonable expenses, including a reasonable attorney's fee, incurred by
the other party or parties because of the serving or filing of the
paper.
To the extent possible under law, Friends of Devin Balkind for Public Advocate has waived all copyright and related or neighboring rights to New York City Administrative Code. This work is published from: United States.
Special thanks to Benjarmin Kallos and Thom Neale who made this content publicly available as a bulk download.