N.Y. Real Property Tax Law § 720: Action by court upon the pleadings

§ 720. Action by court upon the pleadings. 1. (a) If the court

determines from the pleadings for any of the reasons alleged in the

petition that the assessment being reviewed is unlawful it shall order

the assessment stricken from the roll or where appropriate entered on

the exempt portion of the roll.

(b) If the court determines that the assessment being reviewed is

excessive or unequal, it shall order a revised assessment of the real

property of the petitioner or the correction of the assessment upon the

roll, in whole or in part, in such manner as shall be in accordance with

law or as shall make it conform to other assessments upon the same roll

and secure equality of assessment, provided, however, that except in

cities with a population of one million or more an assessment may not be

ordered reduced to an amount less than that requested by the petitioner

in a petition or any amended petition verified pursuant to section seven

hundred six of this title. If the real property is partially exempt from

taxation, and the order does not specify how much of the total assessed

value, as determined by the court, is exempt from taxation, the

exemption shall be reduced so as to preserve the ratio of taxable

assessed value to the total assessed value that existed on the final

assessment roll.

(c) If the court determines that the real property is misclassified,

it shall order the correction of the class designation upon the roll.

2. If it appears to the court that testimony is necessary for the

proper disposition of the matter, it shall take evidence or appoint a

referee to take such evidence as it may direct. The referee shall report

to the court his findings of fact and conclusions of law and the

evidence upon which it is based, which shall constitute a part of the

proceedings upon which the determination of the court shall be made. The

report of the referee and the decision or final order of the court

finding the value of the property and the proper assessment thereof

shall contain the essential facts found upon which the ultimate finding

of facts is made.

3. (a) For the purposes of this subdivision:

(1) "Major type of property" in special assessing units for

assessments on rolls completed before January first, nineteen hundred

eighty-two and in other than special assessing units means each of the

following:

(i) residential: all one, two and three family residential real

property including such dwellings used in part for non-residential

purposes but which are used primarily for residential purposes, except

such property held in cooperative or condominium forms of ownership

provided, however, that in any approved assessing unit which has adopted

the provisions of section nineteen hundred three of this chapter the

residential type shall be the homestead class as defined in this

chapter;

(ii) farm, forest and vacant: all real property used primarily for

agricultural or forestry purposes and all real property which contains

no significant improvement;

(iii) public utility: all real property primarily used for the

provision to the public of communications or transportation services,

electric power, water or gas;

(iv) all other: all real property not included in any other major

type.

(2) "Major type of property" in special assessing units, for

assessments on rolls completed after December thirty-first, nineteen

hundred eighty-one, shall mean classes one, two, three and four as

defined in subdivision one of section eighteen hundred two of this

chapter.

(3) "Stratified random sample" means the sorting of all taxable

parcels except public utility property, on the assessment roll to be

used for the selection of parcels, into a number of mutually exclusive

categories each of which is sampled independently in such a manner that

each parcel in each such category shall have an equal opportunity to be

selected.

(b) Evidence on the issue of whether an assessment is unequal shall be

limited to the following as hereinafter provided.

(1) By the selected parcels method as determined by stratified random

sample.

The parties shall mutually agree on the methods of stratification,

computation of ratio and selection of the parcels to be appraised, the

number of such parcels and the number of witnesses to be heard with

respect to such issue. Such parcels shall be selected so as to

constitute a stratified random sample of all locally assessed taxable

parcels on the assessment roll containing the assessment under review or

the latest assessment roll sampled by the board in establishing the

state equalization rate for such roll; provided, however, for

assessments on rolls completed after December thirty-first, nineteen

hundred eighty-one, in special assessing units such parcels shall

constitute a stratified random sample of all locally assessed taxable

property in the major type of property in which the property under

review is classified; provided further, however, for assessment rolls

completed after December thirty-first, nineteen hundred eighty-one, in

special assessing units public utility property shall be sampled as the

parties agree, or if the parties fail to agree, as the court directs. In

special assessing units for assessment rolls completed prior to January

first, nineteen hundred eighty-two and in other than special assessing

units public utility property shall be added to the parcels selected for

the stratified random sample when such property is a significant portion

of the total locally assessed taxable assessed value of the assessing

unit; in such case, representative parcels shall be agreed upon by the

parties or selected by the court if no such agreement is reached. In the

event that proceedings for more than one year are consolidated for

trial, evidence may be introduced to adjust the ratio derived from the

selected parcels provided for in this subdivision so as to make such

ratio applicable to the other assessment rolls included in such

consolidation. For the purpose of this subdivision, stratification shall

be based on major type of property and assessed value within each such

major type; provided however, that for assessments on rolls completed

after December thirty-first, nineteen hundred eighty-one, in special

assessing units stratification shall be based on the assessed value of

parcels within the major type of property in which the assessment under

review is classified. Nothing in this subdivision shall prevent the

parties from agreeing, with approval of the court, to any other method

of stratification in place of or in addition to major type of property

or assessed value of property. Stratification shall be made in

accordance with the information contained on the assessment roll from

which the parcels to be appraised are to be selected. The assessment

under review shall be excluded from the stratification and the sample.

In addition to the selected parcels, additional parcels shall be

selected in the same manner for use as substitutes for selected parcels

for which the parties agree that an appraisal cannot be made. If the

parties fail to agree on the feasibility of appraising a selected parcel

or an appropriate substitute the court shall make such determinations.

In the event the parties fail to agree on such methods or selected

parcels or on the number of witnesses, upon application of either party

the court or referee shall select a qualified expert, who shall devise

such methods and select the parcels to be appraised, or shall determine

the number or witnesses, or both, as the case may be. Before any

testimony is given by either party as to the value of such parcels, each

party shall simultaneously file with the court or referee, on a date

fixed by the court or referee, a written statement or tabulation of the

appraised values placed upon such parcels by the witnesses of the

respective parties, and each party shall serve on the other at the same

time a copy of such statement or tabulation of values stated by his

witnesses.

(2) By actual sales of real property within the assessing units that

occurred during the year in which the assessment under review was made:

(3) By other methods.

The parties shall be limited in their proof on the trial of such issue

to such parcels and witnesses, except that in any event, whether or not

parcels are selected as hereinabove provided, evidence may be given by

either party as to the following:

(a) in all assessing units other than special assessing units as

defined in section eighteen hundred one of this chapter, the state

equalization rate established for the roll containing the assessment

under review;

(b) in all special assessing units as defined in section eighteen

hundred one of this chapter, only for proceedings commenced with respect

to assessment rolls completed prior to January first, nineteen hundred

eighty-two, the latest applicable equalization rate established for the

roll containing the assessment under review; or

(c) in all special assessing units as defined in section eighteen

hundred one of this chapter, only for proceedings commenced with respect

to assessment rolls completed after December thirty-first, nineteen

hundred eighty-one, the latest applicable class ratio established for

the roll containing the assessment under review; or

(d) in all assessing units, the uniform percentage of value stated on

the tax bill for the roll containing the assessment under review.

4. Notwithstanding the enactment of a local law as provided in

subdivision three of section fourteen hundred two of this chapter, a

village shall be deemed an assessing unit for purposes of this section.