NY Second Class Cities L § 165 (2021)
2021 New York Laws SCC - Second Class Cities Article 10 - Department of Assessment and Taxation 165 - Procedure on Review.

§ 165. Procedure   on   review.  No  action  or  proceeding  shall  be   maintained to set  aside,  vacate,  cancel,  annul,  review,  reduce  or   otherwise  question,  test  or  affect  the  legality or validity of any   assessment or tax for a local improvement, except in the form and manner   and by the proceedings herein provided.  If, in the proceedings relative   to an assessment or tax, entire absence of jurisdiction on the  part  of   the officers, board or body authorized by law to levy or assess the same   or  to order the improvement on account of which the assessment was made   or tax imposed, is alleged to have existed  or  in  case  any  fraud  or   substantial  error, other than the errors or irregularities specified in   the preceding section, by reason of which substantial damages have  been   sustained,  are  alleged  to have existed or to have been committed, any   party aggrieved thereby, who shall have filed objections thereto  within   the  time  and in the manner specified by law therefor, may apply to the   supreme court at any special term  thereof,  held  within  the  judicial   district  in  which  the  city  is  situated,  for  an order vacating or   modifying such assessment as to the lands in which he has  an  interest,   upon  the  grounds  in said objections specified, and no other, and upon   due notice of such application to the  corporation  counsel.  Each  such   application  shall  be made within twenty days after the confirmation of   the assessment.  Thereupon such court may proceed to hear the proofs and   allegations of the parties and determine the  same,  or  may  appoint  a   referee  to  take  the  proof  and  report  thereon, or to hear, try and   determine the same.  If it shall be determined in such  proceeding  that   the  officers,  board  or  body  had no jurisdiction to make the levy or   assessment complained of or to order  the  improvement,  the  court  may   order  such assessment or tax vacated. If it shall be determined therein   that any such fraud or substantial error has been committed and that the   party applying for such relief,  has  suffered  substantial  damages  by   reason  thereof,  the  court  may  order  that  the assessment or tax be   modified as to such party and as so modified that it be  confirmed.    A   like  application  may  be made to secure a modification or reduction of   any such assessment or tax on account of fraud or such substantial error   occurring in the performance of the work of the improvement  on  account   of  which  such  assessment  or  tax  is made or levied, and it shall be   determined in like manner. If, in  any  such  proceeding,  it  shall  be   determined  that  such fraud or substantial error has been committed, by   reason of which any such assessment or tax upon the lands  of  any  such   aggrieved  party has been unlawfully increased, the court may order that   such assessment or tax be modified by deducting therefrom such amount as   is in the same proportion to such assessment or tax as the whole  amount   of  such  unlawful  increase is to the whole amount of the assessment or   tax for the improvement. An order so made in any such  proceeding  shall   be  entered  in  the  clerk's  office of the county in which the city is   situated, and shall have the same force and effect as  a  judgment.  The   court  may,  during  the  pendency  of  any  such  proceeding,  stay the   collection of any assessment or tax  involved  therein  as  against  the   parties  thereto.  Costs and disbursements of any such proceeding may be   allowed in the discretion of the court. No appeal shall  be  allowed  or   taken  from the order made in any such proceeding, but the determination   so made therein shall be final and conclusive upon all parties  thereto.   No  assessment  or  tax shall be modified otherwise that to reduce it to   the extent that the same may be shown by the parties complaining thereof   to have been in fact increased in dollars and cents by  reason  of  such   fraud  or  substantial  error.  In no event shall that proportion of any   such assessment which is the equivalent of the fair value or  fair  cost   of  the improvement be disturbed for any cause. No money paid on account   of any assessment or tax shall be recovered for any  cause,  except  the    amount  of  the excess of such assessment or tax over and above the fair   value and cost of the  improvement.  In  case  of  the  failure  of  any   assessment or tax for any cause, the comptroller shall certify such fact   to  the  common  council and it shall be its duty to forthwith cause the   same to be relevied and reassessed in a proper manner.