N.Y. Real Property Tax Law § 721: Review of certain assessments

* § 721. Review of certain assessments. In any proceeding wherein

the assessment being reviewed has been challenged on the grounds that it

is unequal and where the real property is or has been improved by a

residential structure containing no more than three dwelling units, at

least one of which is occupied by the petitioner, the court shall

further permit the introduction of any evidence deemed relevant and

material to establishing the relationship between the assessed value and

the market value of such real property notwithstanding any provision of

law to the contrary.

* NB Expired May 15, 1981