N.Y. Comp. Codes R. & Regs. tit. 1 § 370.11

Current through Register Vol. 46, No. 50, December 11, 2024

Section 370.11 - Review procedure

(a) Any one or more owners of land used in agricultural production may, subsequent to the adoption of the county master list of soil groups but at least 30 days prior to the applicable taxable status date, petition the commissioner to review any land classification designation for any soil map unit of land by submitting a written request to:

(1) The county agricultural districting advisory committee, if such a committee has been established to review such land classification designation in consultation with the county cooperative extension office and the county soil and water conservation district office. The district office shall undertake all reasonable steps necessary to review the accuracy of all soils information available.

(2) If the county agricultural districting advisory committee chooses not to undertake the review, the request for review shall be immediately referred to the county soil and water conservation district office which shall undertake the review.

(3) In counties where a county agricultural districting advisory committee has not been established, all requests for review shall be made to the county soil and water conservation district office.

(b) The landowner has the burden of establishing the correct classification through appropriate documentary evidence.

(c) Any onsite soils investigation relied upon for the purpose of reviewing the accuracy of the soils data in question shall be undertaken by a qualified soils scientist.

(d)

(1) Upon completion of the review by either the advisory committee or the district office, written recommendations shall be mailed to the department at least 14 days prior to the applicable taxable status date.

(2) Any recommended revision to the land classification for the specific land area under review shall be based upon an analysis of onsite soil conditions.

(e) The commissioner, or someone in the department with delegated authority, shall, upon receipt of a report from either a county soil and water conservation district office or a county agricultural districting advisory committee, immediately review the report and other relevant material available to the department and shall render a final determination to the district office within 10 working days. The failure of the commissioner or his delegated agent to mail or otherwise communicate a response to the district office within 10 working days of receipt of the written recommendations shall be deemed a ruling in favor of the petitioner.

N.Y. Comp. Codes R. & Regs. Tit. 1 § 370.11