reglab/housing_qa huggingface dataset:
NY Real Prop Tax L § 596 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 5 - Oil and Gas Economic Units 596 - Taxable Status; Judicial Review.

§  596.  Taxable  status;  judicial review. 1. (a) Notwithstanding the provisions of subdivision one of  section  three  hundred  two  of  this chapter, the value of oil and gas economic units to be assessed pursuant to  this  title  shall be determined according to condition, measured by the amount of production, as of the production year specified in section five hundred ninety of this title.  (b) A final determination of the  commissioner  relating  to  unit  of production values may only be reviewed in a proceeding commenced against the  commissioner in the manner provided by article seventy-eight of the civil practice law and rules upon application of an affected assessor or producer. Notwithstanding any provision of law to the contrary,  such  a proceeding shall be defended by counsel to the commissioner.   2.  Prior  to  production,  a lease or other conveyance of oil and gas rights in  land  which  is  otherwise  entitled  to  an  exemption  from taxation,  in  whole  or in part, shall not be considered dispositive by the assessor in determining whether that land is used exclusively for an exempt purpose.   3. The production of oil or gas by the owner of the land for  personal non-commercial  purposes  shall  not  be  considered  dispositive by the assessor in determining whether such land is  used  exclusively  for  an exempt purpose.
NY Real Prop Tax L § 597 (2021)
2021 New York Laws RPT - Real Property Tax Article 5 - Assessment Procedure Title 5 - Oil and Gas Economic Units 597 - Confidentiality.

§  597.  Confidentiality.  Information  submitted  by producers to the   commissioner and to assessors  pursuant  to  this  title  shall  not  be   subject to the provisions of article six of the public officers law (the   freedom  of  information  law),  and no person shall make known any such   information  submitted,  except  in  an   administrative   or   judicial   proceeding  to review a unit of production value or the assessment of an   oil or gas economic unit, after providing twenty days written notice  to   the  producer who submitted the information affording such producer with   an opportunity to submit written  grounds  for  any  objection  to  such   disclosure.
NY Real Prop Tax L § 700 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 700 - Proceeding to Review an Assessment of Real Property; Preference.

§  700.    Proceeding  to  review  an  assessment  of  real  property;   preference.  1.  A proceeding to review an assessment of  real  property   shall  be  brought as provided in this article unless otherwise provided   by law.  Reference in any statute to certiorari  proceedings  heretofore   controlled  by any provision of article thirteen of the tax law shall be   deemed to refer to the procedure set forth in this article.2.   All rights, remedies and practices  heretofore  applicable  to  a   proceeding  commenced by a writ of certiorari which are not inconsistent   with the provisions of this article  shall  apply  to  a  proceeding  to   review an assessment of real property under this article.3.    A  proceeding  brought  pursuant  to  this  article  and appeals   therefrom shall  have  preference  over  all  other  civil  actions  and   proceedings in all courts.
NY Real Prop Tax L § 702 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 702 - Place Where and Time Within Which Proceeding to Be Brought.

§ 702. Place where and time within which proceeding to be brought.  1.   A proceeding to review an assessment of real property under this article   shall  be brought at a special term of the supreme court in the judicial   district in which the assessment to be reviewed was made.2. Such a proceeding shall be commenced within thirty days  after  the   final  completion  and  filing  of  the  assessment roll containing such   assessment. For the purposes of this section an  assessment  roll  shall   not  be considered finally completed and filed until the last day set by   law for the filing of such assessment roll or until notice  thereof  has   been given as required by law, whichever is later.3.  If  it  appears  upon the answer that the petition or petition and   notice, when such notice is required by section seven  hundred  four  of   this chapter, were not filed or served and filed where required pursuant   to  section seven hundred forty of this chapter, within the time limited   therefor, such failure to  file  or  serve  and  file  the  petition  or   petition and notice within such time shall constitute a complete defense   to the petition and the petition must be dismissed.
NY Real Prop Tax L § 704 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 704 - Commencement of Proceeding.

§  704.  Commencement  of  proceeding.  1.  Any  person claiming to be   aggrieved by any assessment of real property upon  any  assessment  roll   may  commence  a  proceeding  under  this  article  by filing a petition   described in section seven hundred six of this chapter in the manner set   forth in section three hundred four of the civil practice law and  rules   together  with  a  notice  in writing of an application for review under   this article returnable not less than twenty nor more than  ninety  days   after  service of such petition and notice, except that in a city having   a population of  one  million  or  more,  such  a  proceeding  shall  be   commenced  by  filing  of  a petition alone. The petition hereunder, and   notice of application for review, where required, may be served upon the   officers designated in section seven hundred eight of this chapter or as   the law may otherwise provide.2. The proceeding shall be maintained against the assessors either  by   naming  them individually or by using the official name of the assessing   unit.3. Commencement of a proceeding under this article shall not stay  the   proceedings   of  the  assessors  or  other  persons  against  whom  the   proceeding is maintained or to whom the assessment is delivered,  to  be   acted upon according to law.*  4.  A  renter  who has an interest in real property as set forth in   section three hundred four of this chapter shall  be  deemed  to  be  an   aggrieved  person  pursuant  to  subdivision  one  of  this  section.  A   proceeding  commenced  by  such  renter  shall  relate  to  the   entire   assessment of said real property and not be limited to the assessment of   the unit occupied by such renter.* NB (Effective pending ruling by Commissioner of Internal Revenue)5.   In  the  case  of  real  property  assessed  in  accordance  with   subdivision one of section  three  hundred  thirty-nine-y  of  the  real   property  law,  the  board of managers acting as an agent of one or more   unit owners pursuant to subdivision four of such section shall be deemed   to be an aggrieved person as provided for in  subdivision  one  of  this   section.
NY Real Prop Tax L § 706 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 706 - Grounds for Review; Contents of Petition.

§  706.  Grounds  for review; contents of petition. 1. The grounds for   reviewing an assessment shall be that the assessment to be  reviewed  is   excessive, unequal or unlawful, or that real property is misclassified.2.  A  proceeding  to  review  an  assessment  shall be founded upon a   petition setting forth the respect in which the assessment is excessive,   unequal  or  unlawful,  or  the  respect  in  which  real  property   is   misclassified  and  stating  that  the  petitioner is or will be injured   thereby. Such petition shall be duly  verified  by  the  petitioner,  an   officer  thereof,  or  by  an  agent  thereof who has been authorized in   writing to verify and file such petition and whose authorization is made   a part of such petition. Such petition must show that  a  complaint  was   made  in due time to the proper officers to correct such assessment. Two   or more persons having real property assessed upon  the  same  roll  who   assert  the  same grounds for review presenting a common question of law   or fact, may unite in the same petition.
NY Real Prop Tax L § 708 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 708 - Service.

§  708.  Service.  1.  Except in a city of over one million population   having a tax commission, if the assessment to be reviewed  was  made  by   the  assessors  of  an assessing unit, service may be made by delivering   three copies of the petition and  notice  to:  (a)  the  clerk  of  such   assessing  unit,  or, if there be no such clerk, then to the officer who   performs the customary duties of that official; or (b) the  assessor  or   the  chairman  of  the  board  of  assessors  or the chief clerk of such   assessor or board of assessors, or a deputy of any  of  such  clerks  or   officers  authorized  to receive such petition and notice. Such clerk or   other officer, if other than the assessor or the chairman of  the  board   of  assessors,  shall  notify  the  assessors of the commencement of the   proceeding.2. In a city of over one million population having a  tax  commission,   service  of  the  petition shall be made by delivering a copy thereof to   the president of the tax commission of such city or his duly  authorized   agent.3.  Except in a city in which there is a city school district governed   by the provisions of article fifty-two of the education  law,  or  in  a   special  assessing  unit  as defined in article eighteen of this chapter   which is not a city or in a county governed  by  chapter  three  hundred   eleven of the laws of nineteen hundred twenty, as amended by chapter one   hundred  thirty of the laws of nineteen hundred thirty-five, one copy of   the petition and notice shall be mailed within ten days from the date of   service thereof as above provided to the superintendent  of  schools  of   any  school district within which any part of the real property on which   the assessment to be reviewed is located and, in all instances,  to  the   treasurer  of  any  county  in  which  any  part of the real property is   located, and to the clerk of a village which has enacted a local law  as   provided  in  subdivision  three of section fourteen hundred two of this   chapter if the assessment to be reviewed is on a parcel  located  within   such village. Neither the school district nor any such county or village   shall  thereby  be  deemed  to have been made a party to the proceeding.   Proof  of  mailing  one  copy  of  the  petition  and  notice   to   the   superintendent  of schools, the treasurer of the county and the clerk of   the village which has enacted a local law as  provided  above  shall  be   filed  with  the court within ten days of the mailing. Failure to comply   with the provisions of this section shall result in the dismissal of the   petition, unless excused for good cause shown.4. Nothing in this subdivision shall affect the right to serve process   in any other manner permitted by law.
NY Real Prop Tax L § 710 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 710 - Consolidation of Proceedings.

§  710.  Consolidation of proceedings.  A justice before whom separate   petitions to review assessments of real property are pending may on  his   own  motion  consolidate  or  order  to  be  tried  together two or more   proceedings where the same grounds of review are asserted and  a  common   question of law or fact is presented, except that a proceeding to review   a  special franchise assessment for the year nineteen hundred fifty-four   or any year thereafter shall not be consolidated or ordered to be  tried   together  with a proceeding to review a special franchise assessment for   the year nineteen hundred fifty-three or any year prior thereto.
NY Real Prop Tax L § 712 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 712 - Answer.

§  712. Answer.   1. The respondent shall serve a verified answer upon   the petitioner at least five days prior to the  return  day  unless  the   time  to serve such answer has been extended by the parties or the court   for good cause shown; provided, however, that if the respondent fails to   serve such answer within the  required  time,  all  allegations  of  the   petition shall be deemed denied.  A motion to dismiss the petition shall   not be denied merely on the ground that an answer has been deemed made.2.    The  respondent  shall  not  be  required to attach the original   assessment roll or other original papers acted upon by him, but it shall   be sufficient to incorporate the same by reference in the answer.2-a. After receiving a copy of the petition  and  notice,  any  school   district,  except a school district governed by article fifty-two of the   education law, or a school district  in  a  special  assessing  unit  as   defined  in  article  eighteen of this chapter which is not a city, or a   school district in a county governed by chapter three hundred eleven  of   the  laws  of  nineteen hundred twenty as amended by chapter one hundred   thirty of the laws of nineteen hundred thirty-five, may become  a  party   in  the proceeding initiated by petitioner to review its tax assessment,   by serving a verified answer upon the petitioner and  respondent  or  by   serving  a copy of the "notice of appearance", as described herein, upon   the petitioner and respondent at least five days  prior  to  the  return   date  unless  the  time  to  serve  such answer has been extended by the   parties or by the court for  good  cause  shown  or  unless  the  school   district  did  not  receive the notice at least twenty days prior to the   return date, in which case the school district shall  have  twenty  days   from  the  receipt  of  notice  to  intervene  as  a  respondent  in the   proceeding.   In the event the school district  serves  a  copy  of  the   "notice  of appearance" upon the petitioner and respondent, for purposes   of the action, all allegations of the petition shall be deemed denied by   the school district.2-b. The "notice of appearance" described in subdivision two-a of this   section shall include the following items: the caption of the  case  and   index  number,  a  statement  of  the  intent  of the school district to   intervene in the action, and a statement  that  this  notice  is  deemed   sufficient to fulfill the requirements of this section.3.   The provisions of this section shall not apply in a city having a   population of one million or more.
NY Real Prop Tax L § 714 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 714 - Answer in City Having a Population of One Million or More.

§ 714.  Answer in city having a population of one million or more.  1.   In  a  proceeding  brought to review an assessment of real property in a   city having a population of one million  or  more,  the  respondent  may   serve  a  verified  answer  upon the petitioner within twenty days after   service of the petition.  If the respondent fails to serve  such  answer   within  the  required  time,  all  allegations  of the petition shall be   deemed denied.  A proceeding shall be placed upon the court calendar for   hearing by serving a copy of, and filing, a note of issue as provided in   an action.  When an answer is deemed to have  been  made,  a  motion  to   dismiss  the  petition  must  be  made prior to the service of a note of   issue, except that a motion to dismiss the petition, where it appears on   the face thereof that the  court  does  not  have  jurisdiction  of  the   subject  of  the  proceeding  or  that the petition does not state facts   sufficient to warrant relief under the provisions of this  article,  may   be  made  at  any time prior to the hearing, and the failure to serve an   answer shall not be ground for denying such a motion.2.  If the respondent has not served an answer or moved to dismiss the   petition prior to the service of a note of issue, except as hereinbefore   provided, in order to raise an  objection  to  the  sufficiency  of  the   petition  or  assert  an  affirmative  defense upon the hearing, he must   serve upon the petitioner within forty days after the service of a  note   of  issue,  a  notice  containing  a  statement  of  the  nature of such   objection or such defense, unless for good cause the time to serve  such   notice  is  extended  by  the court or a justice thereof, on an order to   show cause.  Unless the petitioner and respondent stipulate  in  writing   for  a  hearing  at  an earlier date, no hearing shall be held less than   thirty days after service of such notice upon the petitioner.3.   The respondent shall not  be  required  to  attach  the  original   assessment roll or other original papers acted upon by him, but it shall   be  sufficient  to  incorporate  the  same by reference in the answer or   notice provided for in subdivision two hereof.
NY Real Prop Tax L § 716 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 716 - Admission of Percentage of Full Value at Which Real Property Is Assessed.

§  716.   Admission of percentage of full value at which real property   is assessed.  1.  Except in a proceeding to review a  special  franchise   assessment,  at any time after answer has been served or has been deemed   made and not later than twenty days before the trial, the petitioner may   serve upon the respondent a demand for admission  for  the  purposes  of   such  proceeding  that  the percentage of full value at which other real   property is assessed in the unit  is  a  percentage  specified  in  such   demand,  but  not  in  excess  of  ninety-five  per centum.   Unless the   respondent within fifteen days after service of such demand,  or  within   such further time as the court may allow on motion on notice, serves and   files  a  notice  specifically  denying that the percentage specified in   such demand is correct, such percentage shall be deemed admitted.2.  After being served with such demand, if the respondent serves such   a notice of denial,  and  the  petitioner  thereafter  proves  that  the   percentage of full value at which other real property is assessed in the   assessing  unit  is  not  in  excess  of the percentage specified in his   demand, he may apply to the court at or immediately following the  trial   for an order requiring the respondent to pay him the reasonable expenses   incurred  in  making such proof including the reasonable fees of experts   and attorneys.    Unless  the  court  finds  that  there  was  good  and   sufficient  reason  for the respondent's denial, the order shall be made   irrespective of the results of the proceeding.
NY Real Prop Tax L § 721 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 721 - Review of Certain Assessments.

*  §  721.   Review of certain assessments.  In any proceeding wherein   the assessment being reviewed has been challenged on the grounds that it   is unequal and where the real property is or  has  been  improved  by  a   residential  structure  containing no more than three dwelling units, at   least one of which is  occupied  by  the  petitioner,  the  court  shall   further  permit  the  introduction  of  any evidence deemed relevant and   material to establishing the relationship between the assessed value and   the market value of such real property notwithstanding any provision  of   law to the contrary.* NB Expired May 15, 1981
NY Real Prop Tax L § 722 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 722 - Costs.

§ 722. Costs. 1. If the assessment is reduced by an amount equal to or   greater  than  half  the  reduction  claimed before the assessors or the   commissioner, in addition to such additional allowance as may be granted   pursuant to subdivision two of this  section,  costs  and  disbursements   shall  be  allowed  against  the  assessing  unit, or in a proceeding to   review a  special  franchise  assessment,  against  the  state.  If  the   assessment  is reduced by an amount less than half the reduction claimed   before the assessors or the commissioner costs and disbursements may, in   the discretion of the court, be awarded against the assessing  unit,  or   in  a  proceeding  to review a special franchise assessment, against the   state. The costs and disbursements shall not exceed those taxable in  an   action  upon  the trial of an issue of fact in the supreme court, except   that (a) if evidence has been taken  there  shall  be  included  in  the   taxable  costs  and disbursements the expense of furnishing the court or   the referee with a copy of the stenographer's minutes  of  the  evidence   taken  and  (b)  an  additional  allowance  may  be granted by the court   pursuant to subdivision two of this section.2. Where the court finds as a fact that  (a)  the  assessment  of  the   property  was  increased  without  adequate  cause  after a final order,   administrative  determination,  or  stipulation  between   the   parties   determined  the assessment thereof for a previous year or (b) the amount   of the assessment was grossly discriminatory, the court shall  award  to   the  petitioner  an  additional  allowance,  not  exceeding  the amounts   hereinafter specified,  according  to  the  number  of  years  that  the   assessment  of such property was increased without adequate cause or was   found to be grossly discriminatory and for which  years  proceedings  to   review  such  assessment were brought as follows: one year, five hundred   dollars;  two  years,  one  thousand  dollars;  three  years  or   more,   twenty-five  hundred  dollars. The term "a previous year" shall mean the   latest year for which an assessment was determined  by  a  final  order,   administrative determination, or stipulation between the parties.
NY Real Prop Tax L § 724 (2021)
2021 New York Laws RPT - Real Property Tax Article 7 - Judicial Review Title 1 - General Provisions 724 - Appeals.

§  724.    Appeals.    An  appeal may be taken by either party from an   order, judgment or determination under this article as from an order  of   the  supreme  court, and it shall be heard and determined in like manner   as appeals from such orders.