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 Dec. 21, 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
Green check means up to date. Up to date

Accessed:
Dec. 21, 2024

Last modified:
Sep. 22, 2014

§ 251’s source at nysenate​.gov

Link Style