New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter XI - Tax Appeals Tribunal › Part 3000 - Tax Appeals Tribunal Rules Of Practice And Procedure › Section 3000.5 - Motion practice

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General. To better enable the parties to expeditiously resolve the controversy,
				this Part permits an application to the tribunal and to an administrative law
				judge for an order, known as a motion. Motions for costs or disbursements or
				motions related to discovery procedures as provided for in the CPLR will not be
				entertained. With the exception of motions filed pursuant to section
				3000.9 
				of this Part, the tribunal and the administrative law judge shall be guided but
				not bound by the CPLR in resolving motions made pursuant to this
				Part.
(b) Procedure for filing a
				motion. A motion to the tax appeals tribunal shall be addressed to and filed
				with the secretary. All other motions shall be addressed to and filed with the
				administrative law judge assigned to the proceeding or, if an administrative
				law judge has not been assigned, to the supervising administrative law judge.
				All motions shall be made in writing, except that oral motions may be made at
				hearings or in exceptional circumstances with permission of the secretary or
				the supervising administrative law judge. A copy of each written motion shall
				be served on the adverse party. Unless a different time period is otherwise
				prescribed by this Part or by direction of the administrative law judge, the
				adverse party shall have 30 days after the date of service of the motion to
				file a response and to serve a copy on the moving party. Replies to responses
				will not be entertained except with permission of the administrative law judge
				or the secretary. Papers may be filed or served as provided in section
				3000.22 
				of this Part.
(c) Contents. A
				notice of motion must be typewritten and specify the supporting papers (e.g.,
				affidavits, admissions) upon which the motion is based and, in separate
				numbered paragraphs, the relief demanded and the grounds for such relief. Any
				brief shall be filed with the motion and a copy served on the adverse party.
				Any answering brief must be served with the response to the motion. Oral
				argument is not heard on a motion unless specific application is made for oral
				argument by a party and the administrative law judge or the secretary grants
				that application.
(d) Issuance of
				order. All motions shall be decided on the moving papers, supporting papers and
				oral argument, if any. An order by an administrative law judge or by the
				tribunal will be issued within ninety days after a response has been served or
				the time to serve a response has expired. With notice to the parties, the time
				period for issuing a summary determination may be extended to six
				months.
(e) Postponement of
				hearing. The filing of a motion does not constitute cause for postponement of a
				hearing from the date set, unless such continuance is specifically ordered by
				the administrative law judge following receipt of such motion.
(f) Review. An order by an administrative law
				judge on any motion which does not finally determine all matters and issues
				contained in the petition, for purposes of review by the tribunal, shall not be
				deemed final and conclusive until the administrative law judge shall have
				rendered a determination on the remaining matters and issues. An order by the
				tribunal which does not finally determine all matters and issues contained in
				the petition, for purposes of review under article 78 of the CPLR, shall not be
				deemed final and conclusive until the tribunal shall have rendered a decision
				on the remaining matters and issues.