N.Y. Real Property Tax Law § 612: Hearing of complaints

§ 612. 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 six hundred eight of this chapter to hear

complaints in relation to assessments of special franchises. The

provisions of section five hundred twelve of this chapter shall apply so

far as practicable to the hearing of complaints pursuant to this

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

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