N.Y. Real Prop. Tax Law § 612
Current through 2024 NY Law Chapter 553
The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by section six hundred eight of this chapter to hear complaints in relation to assessments of special franchises. The provisions of section five hundred twelve of this chapter shall apply so far as practicable to the hearing of complaints pursuant to this section. Nothing contained in this section shall be construed to require a hearing to be conducted when no complaints have been filed.
N.Y. Real Prop. Tax. Law § 612