N.Y. Tax Law Section 251
Procedure for review


Where the application of the provisions of this article is involved, the act of a recording officer in recording or refusing to record an instrument, his determination, if any, and the application of this article thereto, shall be subject to review in the first instance by the commissioner of taxation and finance. Such review may be requested, within the time provided for by section two hundred fifty-seven-a or two hundred sixty-three of this article, as the case may be, by a party to the instrument or person interested therein or in the property affected thereby or such review may be initiated by the commissioner of taxation and finance. After such review, the commissioner of taxation and finance shall notify (i) the party or person who has so requested such review or, in the case of such review initiated by the commissioner of taxation and finance, the party to the instrument or person interested therein or in the property affected thereby, and

(ii)

the city of New York, or the county treasurer, as the case may be, to whom the tax imposed by this article may be payable, of his determination. Such determination shall be fixed and irrevocable unless within ninety days of the mailing of such notice, the party or person, who has so requested such review, or, in the case of such review initiated by the commissioner of taxation and finance, any party to the instrument or person interested therein or in the property affected thereby, or the city of New York, or the county treasurer, as the case may be, to whom the tax imposed by this article may be payable, petitions the division of tax appeals for a hearing unless the parties mentioned in clauses (i) and (ii) of this section waive their right to petition in such matter. The division of tax appeals shall give not less than three days written notice of the time and place of hearing, to be served either personally or by mail on all persons who filed such a petition, upon the commissioner of taxation and finance and upon the city of New York or upon the county treasurer, as the case may be, to whom such tax may be payable. The administrative law judge shall take such proofs as may be necessary to establish a complete record and thereupon issue his determination. After such hearing, the division of tax appeals shall give notice of the determination of the administrative law judge to such party or person who so filed such petition, to such city or such county treasurer and to the commissioner of taxation and finance. Such determination may be reviewed by the tax appeals tribunal, as provided in article 40 (Division of Tax Appeals)article forty of this chapter, at the instance of any party to such hearing, and by the city of New York or the county treasurer, as the case may be, to whom such tax may be payable. The decision of the tax appeals tribunal may be reviewed as provided in § 2016 (Judicial review)section two thousand sixteen of this chapter except that the city of New York or the county treasurer, as the case may be, to whom such tax may be payable, may also apply for judicial review. The provisions of this section shall be construed as amplifying and extending the rights of review expressly provided in other sections of this article, and shall in no manner be deemed a restriction thereof.

Source: Section 251 — Procedure for review, https://www.­nysenate.­gov/legislation/laws/TAX/251 (updated Sep. 22, 2014; accessed Oct. 26, 2024).

250
Definitions
251
Procedure for review
252
Exemptions
252‑A
Other exemptions
253
Recording tax
253‑A
Recording tax by a city of one million or more
253‑B
Credit line mortgage
253‑C
Recording tax imposed by the county of Nassau
253‑D
Recording tax imposed by the city of Yonkers
253‑E
Recording tax imposed by the county of Broome
253‑F
Recording tax imposed by the county of Rockland
253‑G
Recording tax imposed by the county of Westchester
253‑H
Recording tax imposed by the county of Lewis
253‑I
Recording tax imposed by the county of Columbia
253‑J
Recording tax imposed by the county of Sullivan
253‑J*2
Recording tax imposed by the county of Hamilton
253‑J*3
Recording tax imposed by the county of Essex
253‑J*4
Recording tax imposed by the county of Schoharie
253‑K
Recording tax imposed by the county of Genesee
253‑L
Recording tax imposed by the county of Rensselaer
253‑M
Recording tax imposed by the county of Wayne
253‑N
Recording tax imposed by the county of Wyoming
253‑O
Recording tax imposed by the county of Chautauqua
253‑P
Recording tax imposed by the county of Albany
253‑R
Recording tax imposed by the county of Schenectady
253‑S
Recording tax imposed by the county of Steuben
253‑T
Recording tax imposed by the county of Yates
253‑U
Recording tax imposed by the county of Herkimer
253‑V
Recording tax imposed by the county of Cortland
253‑W
Recording tax imposed by the county of Warren
253‑X
Recording tax imposed by the county of Cattaraugus
253‑X*2
Recording tax imposed by the county of Greene
253‑Y
Recording tax imposed by the county of Madison
253‑Y*2
Recording tax imposed by the county of Livingston
253‑Y*3
Recording tax imposed by the county of Washington
253‑Z
Recording tax imposed by the county of Otsego
253‑Z*2
Recording tax imposed by the county of Chenango
254
Optional tax on prior mortgages
255
Supplemental mortgages
256
Mortgages for indefinite amounts or for contract obligations
257
Payment of taxes
257‑A
Refund of mortgage taxes after rescission of certain credit transactions
258
Effect of nonpayment of taxes
258‑A
Payment of tax on instruments not recorded
259
Trust mortgages
260
Determination and apportionment by the state tax commission
261
Payment over and distribution of taxes
262
Expenses of officers
263
Supervisory power of commissioner of taxation and finance and comptroller
264
Tax on prior advance mortgages
265
Tax a lien
266
Enforcement
267
Idem

Accessed:
Oct. 26, 2024

Last modified:
Sep. 22, 2014

§ 251’s source at nysenate​.gov

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