N.Y. General City Law art. 2-D, § 70: Review of administrator's decision

§ 70. Review of administrator's decision.--(a) General.--A decision of

the administrator shall be subject to judicial review at the instance of

any taxpayer affected thereby in the manner provided by law for the

review of a final decision or action of administrative agencies of the

city. An application by a taxpayer for such review must be made within

four months after notice of the decision is sent by certified or

registered mail to the taxpayer.

(b) Judicial review exclusive remedy of taxpayer.--The review of a

decision of the administrator provided by this section shall be the

exclusive remedy available to any taxpayer for the judicial

determination of the liability of the taxpayer for the taxes imposed by

this local law.

(c) Assessment pending review; review bond.--Irrespective of any

restrictions on the assessment and collection of deficiencies, the

administration may assess a deficiency after the expiration of the

period specified in subdivision (a), notwithstanding that an application

for judicial review in respect of such deficiency has been duly made by

the taxpayer, unless the taxpayer, at or before the time his application

for review is made, has paid the deficiency, has deposited with the

administrator the amount of the deficiency, or has filed with the

administrator a bond (which may be a jeopardy bond under subdivision (h)

of section seventy-four) in the amount of the portion of the deficiency

(including interest and other amounts) in respect of which the

application for review is made and all costs and charges which may

accrue against him in the prosecution of the proceeding, including costs

of all appeals, and with surety approved by a justice of the supreme

court of the state of New York, conditioned upon the payment of the

deficiency (including interest and other amounts) as finally determined

and such costs and charges. If as a result of a waiver of the

restrictions on the assessment and collection of a deficiency any part

of the amount determined by the administrator is paid after the filing

of the review bond, such bond shall, at the request of the taxpayer, be

proportionately reduced.

(d) Credit, refund or abatement after review.--If the amount of a

deficiency determined by the administrator is disallowed in whole or in

part by the court of review, the amount so disallowed shall be credited

or refunded to the taxpayer, without the making of claim therefor, or,

if payment has not been made, shall be abated.

(e) Date of finality of administrator's decision.-- A decision of the

administrator shall become final upon the expiration of the period

specified in subdivision (a) for making an application for review, if no

such application has been duly made within such time, or if such

application has been duly made, upon expiration of the time for all

further judicial review, or upon the rendering by the administrator of a

decision in accordance with the mandate of the court on review.

Notwithstanding the foregoing, for the purpose of making an application

for review, the decision of the administrator shall be deemed final on

the date the notice of decision is sent by certified or registered mail

to the taxpayer.