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 8187-1 - Adjudicatory Hearing Procedures › Section 8187-1.13 - Post hearing procedures

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				  hearing officer may leave the record of a proceeding open until a fixed date
				  after a hearing or until submission of a hearing officer's report. Any material
				  added to the record by the hearing officer must be upon notice to all
				  parties.
(b) The hearing officer
				  shall submit a report to the commissioner in accordance with section
				  8187-1.2(c) 
				  of this Subpart.
(c)
				  [Reserved]
(d) A copy of the
				  hearing officer's report and any recommendation by the commissioner shall be
				  mailed to the respondent at least 15 days prior to the review of such report
				  and recommendation.
(e) A party may
				  submit alternate proposed findings, determinations, or orders to the
				  commissioner. Any such submission must be received by the commissioner at least
				  five days prior to when such matter shall be reviewed and considered.
(f) The commissioner may take official notice
				  of any information which it could otherwise take notice of after the submission
				  of a hearing officer's report upon notice to all parties. The commissioner may
				  supplement its hearing officer's report with evidence of which it has taken
				  official notice pursuant to this section.
(g) The commissioner shall adopt findings of
				  fact and determinations of law accepting or rejecting in whole or in part the
				  report of its hearing officer, including a ruling on each proposed finding of
				  fact submitted by a party. Where a determination made by the commissioner
				  differs from a recommendation of a hearing officer, the reasons for such
				  difference shall be set forth in the commissioner's findings of fact and
				  conclusions of law.
(h) Where the
				  commissioner deems it appropriate to issue an order pursuant to Real Property
				  Tax Law, section
				  216, such order shall be served by mailing a
				  copy thereof by first class mail addressed to a party at his or her residence
				  or place of business last known to ORPTS, or where the party is represented by
				  an attorney, to that attorney in compliance with section
				  8187-1.5  of this
				  Subpart. Service shall be complete on the date of mailing and shall be
				  evidenced by an affidavit of service.
(i) In any proceeding in which the
				  commissioner determines that an official's office should be declared vacant or
				  that official's appointment revoked, that declaration or revocation shall be
				  embodied in an order sent to the official by first class mail.
(j) The commissioner may, by serving the
				  notice upon all parties, discontinue an adjudicatory proceeding commenced
				  pursuant to the provisions of this Subpart whenever it shall appear to his or
				  her satisfaction that such proceeding is no longer necessary or appropriate
				  because there are no substantial issues of law or fact left to be resolved.
				  Such notice of discontinuance shall be signed by the commissioner and shall be
				  served in the same manner as notice of hearing pursuant to the provisions of
				  section
				  8187-1.1(b) 
				  of this Subpart.