2023 New York Laws › TAX - Tax › Article 11 - Tax on Mortgages › 251 - Procedure for Review.

§ 251.  Procedure  for review. Where the application of the provisions
  of this article is involved, the act of a recording officer in recording
  or refusing to record an instrument, his determination, if any, and  the
  application  of  this article thereto, shall be subject to review in the
  first instance by the commissioner of taxation and finance. Such  review
  may  be  requested,  within the time provided for by section two hundred
  fifty-seven-a or two hundred sixty-three of this article,  as  the  case
  may  be, by a party to the instrument or person interested therein or in
  the property affected thereby or such review may  be  initiated  by  the
  commissioner   of   taxation   and   finance.  After  such  review,  the
  commissioner of taxation and finance  shall  notify  (i)  the  party  or
  person  who  has so requested such review or, in the case of such review
  initiated by the commissioner of taxation and finance, the party to  the
  instrument  or  person  interested  therein  or in the property affected
  thereby, and (ii) the city of New York, or the county treasurer, as  the
  case  may be, to whom the tax imposed by this article may be payable, of
  his determination. Such determination shall  be  fixed  and  irrevocable
  unless  within  ninety  days of the mailing of such notice, the party or
  person, who has so requested such review, or, in the case of such review
  initiated by the commissioner of taxation and finance, any party to  the
  instrument  or  person  interested  therein  or in the property affected
  thereby, or the city of New York, or the county treasurer, as  the  case
  may  be,  to  whom  the  tax  imposed  by  this  article may be payable,
  petitions the division of tax appeals for a hearing unless  the  parties
  mentioned  in  clauses (i) and (ii) of this section waive their right to
  petition in such matter. The division of tax appeals shall give not less
  than three days written notice of the time and place of hearing,  to  be
  served  either  personally  or  by  mail on all persons who filed such a
  petition, upon the commissioner of taxation and  finance  and  upon  the
  city  of  New  York or upon the county treasurer, as the case may be, to
  whom such tax may be payable. The administrative law  judge  shall  take
  such  proofs  as  may  be  necessary  to establish a complete record and
  thereupon issue his determination. After such hearing, the  division  of
  tax appeals shall give notice of the determination of the administrative
  law  judge  to  such party or person who so filed such petition, to such
  city or such county treasurer and to the commissioner  of  taxation  and
  finance. Such determination may be reviewed by the tax appeals tribunal,
  as  provided  in  article  forty of this chapter, at the instance of any
  party to such hearing, and by  the  city  of  New  York  or  the  county
  treasurer,  as  the  case  may  be, to whom such tax may be payable. The
  decision of the tax appeals tribunal may  be  reviewed  as  provided  in
  section two thousand sixteen of this chapter except that the city of New
  York  or  the county treasurer, as the case may be, to whom such tax may
  be payable, may also apply for judicial review. The provisions  of  this
  section  shall  be  construed  as amplifying and extending the rights of
  review expressly provided in other sections of this article,  and  shall
  in no manner be deemed a restriction thereof.