N.Y. Public Housing Law § 111: Review

§ 111. Review. (a) Any such tax may be reviewed by a proceeding under

article seventy-eight of the civil practice law and rules and any local

law or ordinance imposing any such tax or taxes shall include provisions

making such review available upon reasonable conditions including a

requirement that application for review be made within thirty days after

the determination of the amount of the tax or taxes, and that the amount

of the tax or taxes, interest and penalties and security for costs, be

first deposited.

(b) Any city having a population of one million or more is hereby

authorized to adopt and amend local laws that provide for the review of

any such tax in the same manner as the review of the tax on cigarettes

imposed by such city, including the ability to seek conciliation

concerning determinations of such tax as well as review of such tax in

the agency or tribunal authorized to review the tax on cigarettes

imposed by such city.