N.Y. Real Property Tax Law § 1408: Hearing of complaints

§ 1408. Hearing of complaints. 1. At the time and place and during the

hours specified in the notice given pursuant to section fourteen hundred

six of this chapter, the board of review shall meet to hear complaints

relating to assessments brought before it. The board of trustees and

assessors, or a committee of such board constituting at least a majority

thereof and the assessors or a board of assessment review constituted

pursuant to section five hundred twenty-three of this chapter, or as

provided by subdivision five of section fifteen hundred thirty-seven of

this chapter, if applicable, shall constitute the board of review.

2. Complaints with respect to assessments shall be filed with the

village clerk on or before the day of the meeting of the board of review

on the form prescribed by the commissioner pursuant to subdivision three

of section five hundred twenty-four of this chapter.

3. The board of review shall have the same powers and duties in

relation to the hearing and determining of complaints as are exercised

and performed by a board of review in a town pursuant to section five

hundred twelve of this chapter; provided, however, that the hearings

shall not be adjourned beyond the fifteenth day of the following month.