N.Y.
Real Property Tax Law Section 744
Action by court in proceedings to review special franchise assessments
1.
In a proceeding to review a special franchise assessment, upon filing of the answer or upon joinder of issue the court may take such evidence as it may deem necessary or may appoint a referee to take evidence and hear and determine all questions raised by the petition and the answer thereto. Notwithstanding any provisions of this article to the contrary, evidence on the issue of whether a special franchise assessment is unequal shall be limited to the state equalization rate or special equalization rate used in determining the final special franchise assessment under review, and such equalization rate or special equalization rate shall be binding and conclusive on the parties upon any such issue. Upon motion of either party the court may order the place of trial changed to the county in which the special franchise under review is situated. The place of trial shall be deemed changed to the county designated and the papers and proceedings shall be certified to that county in the manner provided by law in the case of a change in the place of trial of an action and all subsequent proceedings shall be had in the county so designated as if the special proceedings had been originally instituted in that county.2.
Any objection to the report made pursuant to § 604 (Special franchise reports to commissioner)section six hundred four of this chapter, the complaint made pursuant to § 610 (Complaints)section six hundred ten of this chapter, the petition or the answer may be raised at the hearing and the court or referee shall hear and determine the same. The attorney general or other counsel shall furnish the petitioner not less than thirty days prior to the hearing with a statement of any objections to be raised to the report, complaint, or petition on the hearing. Within the same time the petitioner shall furnish the attorney general or other counsel with a statement of any objections to be raised to the answer on the hearing.3.
Either party may appeal directly to the appellate division of the supreme court from a ruling or decision of the court or referee upon objections raised to the report, complaint, petition or answer and the hearing may be stayed by an order of the supreme court pending such appeal.4.
Upon application of the attorney general upon cause shown, the governor may appoint extraordinary terms of the supreme court to be held in any judicial district and designate a justice to preside thereat, to try special franchise cases. Such extraordinary term shall have jurisdiction over all proceedings involving special franchise assessments arising in any assessing unit within the judicial district for which the term is appointed, without regard to the county in which the term is being held. Either party to a proceeding to review a special franchise assessment may at any time bring the proceeding on for a hearing or trial before such extraordinary term upon fifteen days’ notice given to the other party either personally or by mail.5.
A new assessment or correction of an assessment made by order of the court shall have the same force and effect as if it had been so made by the proper officers within the time prescribed by law for making such assessment.
Source:
Section 744 — Action by court in proceedings to review special franchise assessments, https://www.nysenate.gov/legislation/laws/RPT/744 (updated Sep. 22, 2014; accessed Apr. 27, 2024).
