N.Y. Real Property Tax Law § 734: Refund of taxes resulting from small claims assessment review

§ 734. Refund of taxes resulting from small claims assessment review.

1. If in a final order in any proceeding under this title, it is

determined that the assessment reviewed was excessive or unequal

pursuant to section seven hundred thirty of this title and ordered or

directed that the same be corrected and such order is not made in time

to enable the assessors or other appropriate officer, board or body to

make a new or corrected assessment prior to the expiration of the

warrant for the collection of any tax or special ad valorem levy upon

the real property the assessment of which has been determined to be

excessive or unequal, then any amount at any time collected upon such

excessive or unequal assessments shall be refunded within ninety days of

such decision in the same manner as provided for in section seven

hundred twenty-six of this chapter or as is otherwise provided by law

with respect to Nassau and Suffolk counties, provided, however, that no

application need be made by the petitioner for such refund. The notice

of the hearing officer to the clerk of the tax district shall constitute

an application for refund for the purpose of this section. Where a

refund is not made within ninety days, interest in the amount of one

percent per month shall be added to the amount to be refunded for each

month or part thereof in excess of ninety days and paid to the

petitioner. Notwithstanding paragraph (a) or (b) of subdivision one of

section seven hundred twenty-six of this chapter, where an assessment

reduction is not in excess of ten thousand dollars the amount of tax or

other levy, including interest thereon, to be refunded shall be charged

to the municipal corporation or special district by or on behalf of

which they were levied; or as is otherwise provided by law with respect

to Nassau and Suffolk counties.

2. In a city having a population of one million or more, the notice of

the hearing officer shall be mailed to the office of the city collector.