reglab/statecodes huggingface dataset:
2023 New York Laws › RPT - Real Property Tax › Article 5 - Assessment Procedure › Title 5 - Oil and Gas Economic Units › 593 - Oil and Gas Charges.

* §  593.  Oil  and  gas  charges. 1. Each year the state office shall
  charge producers for the establishment of unit of production values. The
  amount of such charge to each producer shall be determined according  to
  the  following  schedules,  provided,  however,  that in no case shall a
  charge be made against any tax exempt organization.
Schedule A
Natural Gas Producers
  Thousand Cubic Feet of Gas                                   Fee
1,000,000 or more                                       $3,000
500,000 - 999,999                                        2,000
250,000 - 499,999                                        1,000
100,000 - 249,999                                          650
50,000  -  99,999                                          175
10,000  -  49,999                                           60
1,000  -   9,999                                           25
Schedule B
Oil Producers
  Barrels of Oil Produced                                     Fee
20,000 or more                                            $600
10,000 - 19,999                                         300
1,000 -  9,999                                         150
1 -    999                                         25
2. The production used to determine such charge shall  be  the  latest
  production  reported  by the producer to the department of environmental
  conservation immediately preceding the date on which the  department  is
  required to furnish the governor with estimates and information pursuant
  to  section  one  of article seven of the constitution. The charge shall
  constitute a lien upon all real property used in production  during  the
  production  year  and  may be enforced by appropriate administrative and
  judicial proceedings commenced by counsel to the state office.
* NB Repealed March 31, 2027
2023 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.
2023 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.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 600 - Assessment of Special Franchises by Commissioner.

§  600.  Assessment  of  special  franchises  by  commissioner. 1. The
  commissioner shall annually determine the  assessment  of  each  special
  franchise  subject  to  assessment  in each assessing unit in accordance
  with the provisions of subdivision four of section three hundred two  of
  this  chapter.  In  making  such determination the commissioner may take
  testimony and hear proof under oath or otherwise, avail  itself  of  all
  information  on  the  subject appearing in its office or acquired in the
  discharge of its duties and may employ experts, agents or other  persons
  to procure any information required for such purpose.
2.  Notwithstanding  any other provision of this chapter, the assessor
  in each city, town and village  and  in  each  county  having  a  county
  department  of  assessment  shall  annually  assess all real property of
  railroads situated in such city, town, village or county,  as  the  case
  may be, including the tangible property of a railroad situated in, upon,
  under or above any street, highway, public place or public waters.
3.  Each  special  franchise  owner  shall pay an annual charge to the
  state office. All costs and expenses of the  state  office,  direct  and
  indirect, incurred in the assessment of special franchise property shall
  be  paid  from the collection of an annual charge upon special franchise
  owners.  The commissioner shall provide by rule for computation of  this
  charge  through the apportionment of these costs and expenses to special
  franchise owners in relation to the total full  value  of  such  special
  franchise  property.  Charges  shall  be  subject to the approval of the
  director of the budget. Any unpaid fee shall be a lien upon  the  assets
  of  the  special  franchise  owner  and  may  be enforced by appropriate
  administrative or judicial proceedings commenced by counsel to the state
  office.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 602 - Information to Be Furnished to Commissioner.

§ 602. Information to be furnished to commissioner. 1. It shall be the
  duty  of  the  clerk  of  an  assessing  unit, or of a village which has
  enacted a local law as provided in subdivision three of section fourteen
  hundred two of this chapter, within twenty days after a  change  in  the
  boundaries  thereof  to furnish the commissioner with a statement giving
  the details of such change.
2. Upon the granting of any  franchise  for  the  use  of  any  public
  street,  highway,  water  or other public place by any assessing unit or
  village, which has enacted a local law as provided in subdivision  three
  of section fourteen hundred two of this chapter, it shall be the duty of
  the   clerk  thereof  to  furnish  a  copy  of  such  franchise  to  the
  commissioner.
3.  The  commissioner  of  transportation   shall   furnish   to   the
  commissioner  the  estimates  of reproduction cost new, depreciation and
  present value presented to the commissioner  of  transportation  in  any
  valuation  matter  before such commissioner, together with such portions
  of  the  testimony  and  exhibits  relating  thereto  requested  by  the
  commissioner.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 604 - Special Franchise Reports to Commissioner.

§  604.  Special  franchise  reports to commissioner. 1. Every person,
  partnership, association or corporation acquiring a  special  franchise,
  hereinafter  referred  to  in this article as a special franchise owner,
  shall within thirty days after such acquisition make a written report to
  the  commissioner  containing  a  full  description  of   such   special
  franchise, a copy of the special law, grant, ordinance or contract under
  which  the same is held, or if acquired under a general law, a reference
  thereto, and a statement of any condition, obligation or burden  imposed
  upon  such  special franchise, or under which the same is held, together
  with any other information relating to the value thereof  which  may  be
  required by the commissioner.
2.  The  commissioner  may require from any special franchise owner an
  annual report and, from time to time, a further or supplemental  report,
  containing such information and data as it may specify.
3.  Every  report  required  by  or  pursuant to this section shall be
  subscribed by the person, one of the members of the partnership  or  the
  president,  vice-president, secretary or treasurer of the association or
  corporation, as the case may be, making the same and affirmed by him  as
  true  under  the  penalties of perjury. The commissioner may prepare and
  require the use of forms for making such reports.
4. Every special franchise owner failing to make the  report  required
  by  this  section,  or  failing  to  make  any  report  required  by the
  commissioner pursuant to this section within the time specified  by  it,
  shall  forfeit to the people of the state the sum of one hundred dollars
  for every such failure and the additional sum of ten  dollars  for  each
  day  that  such failure continues, and shall not be entitled to review a
  special franchise assessment which is the  subject  of  such  report  as
  provided in article seven of this chapter.
5.  In addition to the provisions of subdivision four of this section,
  if a special franchise owner fails to furnish a report required by  this
  section,  or  fails  to  make  any  report  required by the commissioner
  pursuant to this section within the time specified, the commissioner may
  commence a special proceeding in the supreme court to compel such  owner
  to furnish the report.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 606 - Use of State Equalization Rates, Special Equalization Rates and Levels of Assessment in Making Special Franchise Assessments.

§ 606. Use of state equalization rates, special equalization rates and
  levels  of assessment in making special franchise assessments. 1. Except
  in a special assessing unit, the commissioner shall apply  the  nineteen
  hundred  fifty-three state equalization rate to any portion of the value
  of the special franchise  which  was  assessed  for  the  year  nineteen
  hundred fifty-three; provided, however, that in determining the assessed
  value  of  a special franchise in an assessing unit which, subsequent to
  nineteen hundred fifty-three, has completed a revaluation in  compliance
  with  the standard of assessment of section three hundred five or former
  section three hundred  six  of  this  chapter,  the  commissioner  shall
  provide  the  full  value  of  special franchises to that assessing unit
  pursuant  to  subdivision  two  of  this  section,  notwithstanding  the
  foregoing   exception   for   property   assessed  in  nineteen  hundred
  fifty-three. Whenever the  commissioner  applies  the  nineteen  hundred
  fifty-three  state  equalization rate to any portion of the value of the
  special  franchise  assessments  pursuant  to  this   subdivision,   the
  commissioner  shall  apply the latest state equalization rate or special
  equalization rate to the full value of  all  assessments  of  all  other
  special  franchise property within that assessing unit appearing on that
  assessment roll.
2. In any assessing unit  which  has  completed  a  revaluation  since
  nineteen hundred fifty-three or which does not contain property that was
  assessed   in  nineteen  hundred  fifty-three,  the  commissioner  shall
  determine the full value of such special franchise  as  of  the  taxable
  status  date  specified by subdivision four of section three hundred two
  of this chapter. Such full value shall be determined by the commissioner
  for purposes of sections six hundred eight, six hundred fourteen and six
  hundred sixteen of this article. These full values shall be  entered  on
  the  assessment  roll  at  the  level  of assessment, which shall be the
  uniform percentage of value, as required by section five hundred two  of
  this  chapter, appearing on the tentative assessment roll upon which the
  assessment is entered. Whenever a final state equalization rate, or,  in
  the  case  of  a  special  assessing unit, a class equalization rate, is
  established that  is  different  from  a  level  of  assessment  applied
  pursuant  to  this paragraph, any public official having custody of that
  assessment roll is hereby authorized and  directed  to  recompute  these
  assessments  to reflect that equalization rate, provided such final rate
  is established by the commissioner at least ten days prior to  the  date
  for levy of taxes against those assessments.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 607 - Adjustment of Certain Special Franchise Assessments for Changes in the Level of Assessments on Other Property.

§ 607. Adjustment of certain special franchise assessments for changes
  in  the  level  of  assessments on other property. 1. Whenever there has
  been, as a result of a county-wide revaluation, a net  increase  of  one
  hundred  per cent or more in the level of assessment of locally assessed
  property in any city or town on its assessment roll finally completed in
  the  year  nineteen  hundred  sixty  as  compared  with  the   preceding
  assessment  roll, the commissioner shall determine an adjusted base year
  equalization rate for such city or town.  The  commissioner  shall  also
  determine  an adjusted base year equalization rate for a village located
  in any such town if there shall have been such an increase in the  level
  of  assessment  in  any such village on its assessment roll completed in
  nineteen hundred sixty-one or in an earlier year subsequent to  nineteen
  hundred fifty-three.
2.  The adjusted base year equalization rate shall be the lower of the
  two rates computed as follows: (i) the nineteen hundred fifty-four state
  equalization rate for such city, town or village multiplied by  two  and
  adjusted  to take into account such increase in the level of assessment,
  or (ii) the nineteen hundred fifty-three  state  equalization  rate  for
  such  city,  town or village adjusted to take into account such increase
  in the level of assessment. In subsequent years, the commissioner  shall
  adjust such adjusted base year equalization rate for any decrease in the
  level  of  assessment  in  excess  of  five  per  cent  reflected on any
  subsequent assessment roll or in excess of an aggregate of five  percent
  as reflected on three consecutive subsequent assessment rolls.
3.  In  establishing  special franchise assessments for the assessment
  rolls  of  such  cities,  towns  or  villages  completed  hereafter  and
  subsequent  to the assessment roll affected by such change in level, the
  commissioner shall  apply  the  adjusted  base  year  equalization  rate
  instead  of the nineteen hundred fifty-three state equalization rate, as
  provided in section six hundred six of this chapter, to any  portion  of
  the  value  of  a  special  franchise  which  was  assessed for the year
  nineteen hundred fifty-three.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 608 - Tentative Special Franchise Assessments; Notice Thereof.

§  608.  Tentative  special  franchise assessments; notice thereof. 1.
  Upon completion of its inquiry and investigation  with  respect  to  the
  value  of  a  special  franchise,  the  commissioner shall determine the
  tentative assessment thereof. After determining the tentative assessment
  of a special franchise, the commissioner shall give notice in writing to
  the special franchise owner and the  chief  executive  officer  of  each
  assessing  unit  in  which  such special franchise is situated that such
  determination has been made, the amount of such assessment, and that the
  commissioner or a duly authorized representative thereof will meet at  a
  time and place specified in such notice to hear any complaint concerning
  such assessment. Any such notice to a town shall also specify the amount
  of  each  special franchise assessment in any village therein. Each such
  notice must be served at least thirty days before the day specified  for
  the  hearing.  It  may  be  served  on  the special franchise owner if a
  partnership, association or corporation by mailing a copy thereof to its
  principal place of business, and if a person, by mailing a copy  thereof
  to him at his place of business or last known place of residence.
2.  The  commissioner  may  establish  a  separate tentative and final
  special franchise value or assessment for  physical  property  that  was
  omitted  when  calculating  special  franchise values for the assessment
  roll of the  preceding  year.  Values  for  omitted  property  shall  be
  calculated  by  the  same  procedures  used  by  the  commissioner  when
  establishing the values  for  the  roll  from  which  the  property  was
  omitted. Entry of a final assessment of omitted property and the levy of
  taxes  shall  be  done  in  accord  with  the provisions of section five
  hundred fifty-one of this chapter.
3. The commissioner may deduct from the tentative and final values  or
  assessments  of  special  franchise  property  an  amount  for  physical
  property that was incorrectly included in the values or  assessments  of
  the assessment roll for the preceding year. Any amount deducted pursuant
  to this section shall be clearly and separately identified on the notice
  of  tentative  assessments  or  values  and  on the certificate of final
  assessment.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 610 - Complaints.

§  610.  Complaints.  1. If a special franchise owner or any assessing
  unit in which a special  franchise  is  situated  proposes  to  complain
  concerning  a  special  franchise  assessment  at  the  hearing  of  the
  commissioner, such special franchise owner or assessing unit must  serve
  a  written  complaint  specifying  its  objections  to  be served on the
  commissioner at least ten days before the day specified for the hearing.
  Where a complaint is made by a special franchise owner, such owner  must
  cause  a  copy  thereof to be served on the assessing unit in which such
  special franchise is situated. Where a complaint is made by an assessing
  unit, it must cause  a  copy  thereof  to  be  served  on  each  special
  franchise  owner  whose  special  franchise assessment is the subject of
  such complaint. Service may be made personally or by mail. At least five
  days before the date specified for the hearing an affidavit  of  service
  shall  be  filed with the commissioner stating in substance that service
  has been made in accordance with the provisions of this section.
2. The commissioner may waive the provisions of this section  relating
  to  the  making  and  serving  of a complaint by (a) a special franchise
  owner if the assessing unit in which the special franchise  is  situated
  consents  thereto  and  (b)  an  assessing unit if the special franchise
  owner whose special franchise assessment is the subject of the complaint
  consents thereto.
3. When a complaint if filed pursuant to this  section  by  a  special
  franchise  owner but not the assessing unit or when a complaint is filed
  by the assessing unit but not  the  owner,  the  party  not  filing  the
  complaint may appear at the hearing of the commissioner, offer testimony
  or provide written statements and supporting documents. The commissioner
  shall  consider  any  such testimony, statements or documents along with
  any submission in support of the initial complaint.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 612 - Hearing of Complaints.

§  612.  Hearing  of complaints. 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.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 614 - Determination of Final Assessment of Special Franchises.

§  614. Determination of final assessment of special franchises. After
  receiving  the  commissioner's  report  regarding  any  complaint  filed
  pursuant  to section six hundred twelve of this article, the state board
  of real property tax services shall determine the  final  assessment  of
  each special franchise.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 618 - Notice of Final Assessment of Special Franchises to Owners Thereof.

§  618.  Notice  of  final  assessment of special franchises to owners
  thereof. Upon filing the  certificate  of  the  final  assessment  of  a
  special  franchise  with  an assessing unit, the commissioner shall give
  written notice to  the  special  franchise  owner,  which  notice  shall
  contain  the final assessment of such special franchise. Any such notice
  with respect to a special franchise assessment  in  a  town  shall  also
  specify the amount thereof in any village in such town. It may be served
  on  the  special  franchise  owner  if  a  partnership,  association  or
  corporation by  mailing  a  copy  thereof  to  its  principal  place  of
  business, and if a person, by mailing a copy thereof to him at his place
  of business or last known place of residence.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 620 - Adjustment of Special Franchise Assessments Upon Change of Fiscal Year.

§  620.  Adjustment  of  special  franchise assessments upon change of
  fiscal year. When the fiscal year of a city or village has been  changed
  pursuant  to  law,  the  commissioner  shall  after  a hearing make such
  adjustments in the assessment  of  each  special  franchise  subject  to
  assessment  in  such  city  or  village  as  may  be necessary under the
  circumstances.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 622 - Special Franchise Assessments Subject to All Taxes.

§ 622.  Special franchise assessments subject to all taxes.  All taxes
  and special ad valorem levies for county, city, town, village, school or
  special  district  purposes  shall be imposed on the final assessment of
  each special franchise.
2023 New York Laws › RPT - Real Property Tax › Article 6 - Assessment of Special Franchises › 624 - Tax on Special Franchise Not to Affect Other Taxes.

§ 624. Tax on special franchise not to affect other taxes. The payment
  of  a tax on a special franchise shall not relieve any special franchise
  owner from the payment of any organization tax, franchise tax or any tax
  otherwise imposed by article nine of the tax law or any other  provision
  of law, but tangible property situated in, under, above, upon or through
  any  public  street,  highway,  water  or other public place, subject to
  assessment as a special franchise, shall not be taxable except upon  the
  assessment made by the commissioner as provided herein.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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
2023 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.
2023 New York Laws › RPT - Real Property Tax › Article 7 - Judicial Review › Title 1 - General Provisions › 727 - Prohibition Against Change in Assessment Following Litigation.

§  727. Prohibition against change in assessment following litigation.
1. Except as hereinafter provided, and except as to any parcel  of  real
property  located  within a special assessing unit as defined in article
eighteen of this chapter where an assessment being reviewed pursuant  to
this   article   is   found   to  be  unlawful,  unequal,  excessive  or
misclassified by final court order or judgment, the  assessed  valuation
so  determined shall not be changed for such property for the next three
succeeding assessment rolls prepared on the basis of the  three  taxable
status  dates  next occurring on or after the taxable status date of the
most recent assessment under review in the proceeding  subject  to  such
final  order  or  judgment.   Where the assessor or other local official
having custody and control of the assessment roll receives notice of the
order or judgment subsequent to the filing of the next assessment  roll,
he  or  she  is authorized and directed to correct the entry of assessed
valuation on the assessment roll to conform to the  provisions  of  this
section.
2.  An assessment on property subject to the provisions of subdivision
one of this section may be changed on an assessment roll where:
(a) There is a revaluation or update  of  all  real  property  on  the
assessment roll;
(b)  There  is  a revaluation or update in a special assessing unit of
all real property of the same class;
(c) There has been a physical change (improvement) to the property;
(d) The zoning of such property has changed;
(e) Such property has been altered by fire, demolition, destruction or
similar catastrophe;
(f) An action has been taken by any office of the  federal,  state  or
local  government  which caused a discernible change in the general area
where the property is located which directly impacts on property values;
(g) There has been a change  in  the  occupancy  rate  of  twenty-five
percent  or  greater  in  a  building located on a property which is not
eligible for an assessment review under  title  one-A  of  this  article
(small claims assessment review);
(h)  The  owner  of  the  property  becomes  eligible or ineligible to
receive an exemption; or
(i) The use or classification of the property has changed.
3.  No petition for review of the assessment on such property shall be
filed while the provisions  of  subdivision  one  of  this  section  are
applicable to such property.