N.Y. Real Property Tax Law § 742: Appearance by commissioner in proceeding to review a special franchise assessment

§ 742. Appearance by commissioner in proceeding to review a special

franchise assessment. 1. In any proceeding to review a special franchise

assessment, the commissioner may appear by counsel designated by the

attorney general. The attorney general or such counsel may employ

experts. The compensation of such counsel and experts and their

necessary expenses incurred in such proceeding and upon any appeal

therein shall be a charge upon the assessing unit upon whose rolls

appears the assessment sought to be reviewed and the amount thereof

shall be audited, allowed and paid in the same manner as other claims

against the assessing unit. Where the assessment of a special franchise

in more than one assessing unit is reviewed in one proceeding, separate

accounts for such compensation and expenses shall be rendered to the

proper officer of each of the assessing units. Any charge imposed

pursuant to this subdivision shall be limited to proceedings commenced

by a special franchise owner.

2. If provision has not been made for the payment of such expense in

any year, the officers who are empowered by law to make such provisions

in any assessing unit shall raise such amount as may be necessary in any

manner provided by law and shall pay such expense therefrom.