N.Y. SCC Law § 165 — New York Code / Act SCC / Article 10 / Section 165
Procedure on review
Status: in_force

§ 165. Procedure on review. No action or proceeding shall be\nmaintained to set aside, vacate, cancel, annul, review, reduce or\notherwise question, test or affect the legality or validity of any\nassessment or tax for a local improvement, except in the form and manner\nand by the proceedings herein provided. If, in the proceedings relative\nto an assessment or tax, entire absence of jurisdiction on the part of\nthe officers, board or body authorized by law to levy or assess the same\nor to order the improvement on account of which the assessment was made\nor tax imposed, is alleged to have existed or in case any fraud or\nsubstantial error, other than the errors or irregularities specified in\nthe preceding section, by reason of which substantial damages have been\nsustained, are alleged to have existed or to have been committed, any\nparty aggrieved thereby, who shall have filed objections thereto within\nthe time and in the manner specified by law therefor, may apply to the\nsupreme court at any special term thereof, held within the judicial\ndistrict in which the city is situated, for an order vacating or\nmodifying such assessment as to the lands in which he has an interest,\nupon the grounds in said objections specified, and no other, and upon\ndue notice of such application to the corporation counsel. Each such\napplication shall be made within twenty days after the confirmation of\nthe assessment. Thereupon such court may proceed to hear the proofs and\nallegations of the parties and determine the same, or may appoint a\nreferee to take the proof and report thereon, or to hear, try and\ndetermine the same. If it shall be determined in such proceeding that\nthe officers, board or body had no jurisdiction to make the levy or\nassessment complained of or to order the improvement, the court may\norder such assessment or tax vacated. If it shall be determined therein\nthat any such fraud or substantial error has been committed and that the\nparty applying for such relief, has suffered substantial damages by\nreason thereof, the court may order that the assessment or tax be\nmodified as to such party and as so modified that it be confirmed. A\nlike application may be made to secure a modification or reduction of\nany such assessment or tax on account of fraud or such substantial error\noccurring in the performance of the work of the improvement on account\nof which such assessment or tax is made or levied, and it shall be\ndetermined in like manner. If, in any such proceeding, it shall be\ndetermined that such fraud or substantial error has been committed, by\nreason of which any such assessment or tax upon the lands of any such\naggrieved party has been unlawfully increased, the court may order that\nsuch assessment or tax be modified by deducting therefrom such amount as\nis in the same proportion to such assessment or tax as the whole amount\nof such unlawful increase is to the whole amount of the assessment or\ntax for the improvement. An order so made in any such proceeding shall\nbe entered in the clerk's office of the county in which the city is\nsituated, and shall have the same force and effect as a judgment. The\ncourt may, during the pendency of any such proceeding, stay the\ncollection of any assessment or tax involved therein as against the\nparties thereto. Costs and disbursements of any such proceeding may be\nallowed in the discretion of the court. No appeal shall be allowed or\ntaken from the order made in any such proceeding, but the determination\nso made therein shall be final and conclusive upon all parties thereto.\nNo assessment or tax shall be modified otherwise than to reduce it to\nthe extent that the same may be shown by the parties complaining thereof\nto have been in fact increased in dollars and cents by reason of such\nfraud or substantial error. In no event shall that proportion of any\nsuch assessment which is the equivalent of the fair value or fair cost\nof the improvement be disturbed for any cause. No money paid on account\nof any assessment or tax shall be recovered for any cause, except the\namount of the excess of such assessment or tax over and above the fair\nvalue and cost of the improvement. In case of the failure of any\nassessment or tax for any cause, the comptroller shall certify such fact\nto the common council and it shall be its duty to forthwith cause the\nsame to be relevied and reassessed in a proper manner.\n