N.Y. Real Property Tax Law § 1206: Complaints

§ 1206. Complaints. If any city, town, village, special assessing

unit, or approved assessing unit or eligible non-assessing unit village

which has adopted the provisions of section nineteen hundred three of

this chapter proposes to complain at the hearing of the commissioner

concerning the tentative equalization rate, class ratios and class

equalization rates determined for it or any portion contained therein,

such city, town, village, special assessing unit, or approved assessing

unit or eligible non-assessing unit village which has adopted the

provisions of section nineteen hundred three of this chapter must cause

a written complaint specifying its objections to be served on the

commissioner at least five days before the day specified for the

hearing. Service may be made either in person or by mail. A complaint

concerning data used for purposes of a tentative equalization rate,

class ratio, class equalization rate or special equalization ratio shall

be deemed a complaint with respect to such data for all such purposes.