N.Y. Real Property Tax Law § 610: Complaints

§ 610. Complaints. 1. If a special franchise owner or any assessing

unit in which a special franchise is situated proposes to complain

concerning a special franchise assessment at the hearing of the

commissioner, such special franchise owner or assessing unit must serve

a written complaint specifying its objections to be served on the

commissioner at least ten days before the day specified for the hearing.

Where a complaint is made by a special franchise owner, such owner must

cause a copy thereof to be served on the assessing unit in which such

special franchise is situated. Where a complaint is made by an assessing

unit, it must cause a copy thereof to be served on each special

franchise owner whose special franchise assessment is the subject of

such complaint. Service may be made personally or by mail. At least five

days before the date specified for the hearing an affidavit of service

shall be filed with the commissioner stating in substance that service

has been made in accordance with the provisions of this section.

2. The commissioner may waive the provisions of this section relating

to the making and serving of a complaint by (a) a special franchise

owner if the assessing unit in which the special franchise is situated

consents thereto and (b) an assessing unit if the special franchise

owner whose special franchise assessment is the subject of the complaint

consents thereto.

3. When a complaint if filed pursuant to this section by a special

franchise owner but not the assessing unit or when a complaint is filed

by the assessing unit but not the owner, the party not filing the

complaint may appear at the hearing of the commissioner, offer testimony

or provide written statements and supporting documents. The commissioner

shall consider any such testimony, statements or documents along with

any submission in support of the initial complaint.