2023 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.