N.Y. General City Model 772/66 § 138: Review of director's decision

§ 138. Review of director's decision. (a) General.--A decision of the

director of finance 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 director of finance 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 title.

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

restrictions on the assessment and collection of deficiencies, the

director of finance 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

director of finance the amount of the deficiency, or has filed with the

director of finance a bond (which may be a jeopardy bond under

subdivision (h) of section one hundred forty-two) 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 director of

finance 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 director of finance 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 director's decision.--A decision of the

director of finance 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 director of

finance 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 director of finance shall be

deemed final on the date the notice of decision is sent by certified or

registered mail to the taxpayer.