N.Y. Real Property Tax Law § 710: Consolidation of proceedings

§ 710. Consolidation of proceedings. A justice before whom separate

petitions to review assessments of real property are pending may on his

own motion consolidate or order to be tried together two or more

proceedings where the same grounds of review are asserted and a common

question of law or fact is presented, except that a proceeding to review

a special franchise assessment for the year nineteen hundred fifty-four

or any year thereafter shall not be consolidated or ordered to be tried

together with a proceeding to review a special franchise assessment for

the year nineteen hundred fifty-three or any year prior thereto.