NY Real Prop Tax L § 744 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 2 - Special Provisions Relating to Special Franchise Assessments 744 - Action by Court in Proceedings to Review Special Franchise Assessments.

§  744.    Action  by court in proceedings to review special franchise   assessments.  1.    In  a  proceeding  to  review  a  special  franchise   assessment, upon filing of the answer or upon joinder of issue the court   may take such evidence as it may deem necessary or may appoint a referee   to  take  evidence  and  hear  and determine all questions raised by the   petition and the answer thereto. Notwithstanding any provisions of  this   article  to  the  contrary,  evidence  on the issue of whether a special   franchise  assessment  is  unequal  shall  be  limited  to   the   state   equalization  rate  or special equalization rate used in determining the   final special franchise assessment under review, and  such  equalization   rate or special equalization rate shall be binding and conclusive on the   parties  upon any such issue.  Upon motion of either party the court may   order the place of trial changed to the  county  in  which  the  special   franchise  under review is situated.  The place of trial shall be deemed   changed to the county designated and the papers and proceedings shall be   certified to that county in the manner provided by law in the case of  a   change in the place of trial of an action and all subsequent proceedings   shall  be  had in the county so designated as if the special proceedings   had been originally instituted in that county.2.  Any objection to the report made pursuant to section  six  hundred   four of this chapter, the complaint made pursuant to section six hundred   ten  of  this  chapter,  the petition or the answer may be raised at the   hearing and the court or referee shall hear and determine the same.  The   attorney general or other counsel shall furnish the petitioner not  less   than thirty days prior to the hearing with a statement of any objections   to  be  raised  to  the  report,  complaint, or petition on the hearing.   Within the same time the petitioner shall furnish the  attorney  general   or  other counsel with a statement of any objections to be raised to the   answer on the hearing.3.  Either party may appeal directly to the appellate division of  the   supreme  court  from  a  ruling or decision of the court or referee upon   objections raised to the report, complaint, petition or answer  and  the   hearing  may  be  stayed  by  an order of the supreme court pending such   appeal.4.  Upon application of the attorney general  upon  cause  shown,  the   governor may appoint extraordinary terms of the supreme court to be held   in  any judicial district and designate a justice to preside thereat, to   try special  franchise  cases.    Such  extraordinary  term  shall  have   jurisdiction   over   all   proceedings   involving   special  franchise   assessments arising in any assessing unit within the  judicial  district   for  which  the term is appointed, without regard to the county in which   the term is being held.   Either party  to  a  proceeding  to  review  a   special franchise assessment may at any time bring the proceeding on for   a  hearing  or  trial  before such extraordinary term upon fifteen days'   notice given to the other party either personally or by mail.5.  A new assessment or correction of an assessment made by  order  of   the court shall have the same force and effect as if it had been so made   by the proper officers within the time prescribed by law for making such   assessment.