N.Y. Real Property Tax Law § 1208: Hearing of complaints

§ 1208. Hearing of complaints. The commissioner or a duly authorized

representative thereof shall meet at the time and place specified in the

notice required by section twelve hundred four of this chapter to hear

complaints in relation to equalization rates, class ratios or class

equalization rates. The provisions of section five hundred twenty-five

of this chapter shall apply so far as practicable to a hearing under

this section. Nothing contained in this section shall be construed to

require a hearing to be conducted when no complaints have been filed.