New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XVI - Real Property Tax Administration › Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings › Subpart 8187-2 - Review Of County Equalizations › Section 8187-2.2 - Forms

Current through Register Vol. 46, No. 28, July 10, 2024
The complaint for review and the notice of hearing by the
					 State Board of Real Property Tax Services shall be substantially in the
					 following forms:
COMPLAINT FOR REVIEW
Index
OF COUNTY EQUALIZATION
No.:
To the State Board of Real Property Tax Services:
The complaint for review of ____(name and post office
					 address of complainant or complainants) in behalf of the taxpayers of the
					 (town) (city) of____respectfully show:
1. That your (complainant is) (complainants
				  are) ____ [indicate mayor, city manager, town supervisor, presiding supervisor,
				  a majority of the members of the city or common council, a majority of the
				  members of the town board, or an owner of record of taxable real property (in)
				  (of) such city or town].
2. That
				  the (county legislature) (board of supervisors) (commissioners of equalization)
				  (county tax commission) of the county of ____at a meeting duly held on the __
				  day of _20_, made an alleged equalization of assessments of the county which is
				  unjust and inequitable for the following reasons:
(Add specific allegations as to the facts supporting the
					 claim that the equalization is unjust and inequitable. Each subparagraph shall
					 contain, so far as practicable, a single allegation, and shall be separately
					 and consecutively lettered [
e.g.,
subparagraph (a) (b), etc.].
					 Vagueness shall be avoided so that the respondents may be fully informed of
					 those matters which the complainant intends to prove.)
3. That annexed hereto, made a part hereof
				  and marked Exhibit "A" is a true copy of the equalization table complained of
				  and statement of the aggregate assessed valuation of taxable real property in
				  each city and town within the county.
4. That annexed hereto, made a part hereof
				  and marked Exhibit "B" is a statement of the amount of county taxes paid or
				  payable in each city and town within the county.
or
4. A
				  statement of the amount of county taxes paid or payable in each city and town
				  is not currently available but will be submitted no later than the date of
				  hearing in this matter.
5. That in
				  the opinion of your (complainant) (complainants) injustice has been done to the
				  taxpayers of the (town) (city) of ____by the act or decision of the (county
				  legislature) (board of supervisors) (commissioners of equalization) (county tax
				  commission) on behalf of whom this complaint is made.
Wherefore, your (complainant) (complainants) (prays) (pray)
					 that said equalization so made as aforesaid by said (county legislature) (board
					 of supervisors) (commissioners of equalization) (county tax commission) be
					 annulled and set aside, and that a new, equitable and just equalization be made
					 by the State Board of Real Property Tax Services and that the aggregate
					 corrected value of the real property of each city and town of the county be
					 corrected accordingly and that such other order and relief be granted as may be
					 by law provided.
Dated at __this
_ day of _, 20_
________
________
________
________
STATE OF NEW YORK
County of ____ss.:
______, being duly sworn, says that (he) (she) (they) (is)
					 (are) the (complainant) (complainants) named in and who subscribed the
					 foregoing complaint; that (he has) (she has) (they have) read the same and
					 (knows) (know) the contents thereof and that the same is true of (his) (her)
					 (their) knowledge except as to the matters therein stated to be alleged on
					 information and belief and that as to those matters (he) (she) (they)
					 (believes) (believe) it to be true.
Sworn to before me this __
day of __, 20_
________
(Notary Public) (Commissioner of Deeds)
________
________
________
EXHIBIT "A"
(True copy of equalization table complained of and a
					 statement of the aggregate assessed valuation of the taxable real property in
					 each city and town within the county.)
EXHIBIT "B"
(True copy of statement of the amount of county taxes paid
					 or payable in each city and town within the county.)
NOTICE OF HEARING
STATE OF NEW YORK
Index
State Board of Real Property Tax Services,
ss. :
No.:
In the Matter of the Review of the Equalization made by the
					 (County Legislature) (Board of Supervisors) (Commissioners of Equalization)
					 (County Tax Commission) of the County of __ in __, 20_; upon complaint of
					 __(name of complainant or complainants) of the (town) (city) of ________
You will please take notice that the above complaint will
					 be heard at ______ on the __ day of __, 20_
To: Clerk of Board of Supervisors,
STATE BOARD OF REAL
PROPERTY TAX SERVICES
County of____;
Complainant
____
;
By ________
Chief Executive Officer, each city
and town within county.
Dated: ______