N.Y. Real Property Tax Law § 744: Action by court in proceedings to review special franchise assessments

§ 744. Action by court in proceedings to review special franchise

assessments. 1. In a proceeding to review a special franchise

assessment, upon filing of the answer or upon joinder of issue the court

may take such evidence as it may deem necessary or may appoint a referee

to take evidence and hear and determine all questions raised by the

petition and the answer thereto. Notwithstanding any provisions of this

article to the contrary, evidence on the issue of whether a special

franchise assessment is unequal shall be limited to the state

equalization rate or special equalization rate used in determining the

final special franchise assessment under review, and such equalization

rate or special equalization rate shall be binding and conclusive on the

parties upon any such issue. Upon motion of either party the court may

order the place of trial changed to the county in which the special

franchise under review is situated. The place of trial shall be deemed

changed to the county designated and the papers and proceedings shall be

certified to that county in the manner provided by law in the case of a

change in the place of trial of an action and all subsequent proceedings

shall be had in the county so designated as if the special proceedings

had been originally instituted in that county.

2. Any objection to the report made pursuant to section six hundred

four of this chapter, the complaint made pursuant to section six hundred

ten of this chapter, the petition or the answer may be raised at the

hearing and the court or referee shall hear and determine the same. The

attorney general or other counsel shall furnish the petitioner not less

than thirty days prior to the hearing with a statement of any objections

to be raised to the report, complaint, or petition on the hearing.

Within the same time the petitioner shall furnish the attorney general

or other counsel with a statement of any objections to be raised to the

answer on the hearing.

3. Either party may appeal directly to the appellate division of the

supreme court from a ruling or decision of the court or referee upon

objections raised to the report, complaint, petition or answer and the

hearing may be stayed by an order of the supreme court pending such

appeal.

4. Upon application of the attorney general upon cause shown, the

governor may appoint extraordinary terms of the supreme court to be held

in any judicial district and designate a justice to preside thereat, to

try special franchise cases. Such extraordinary term shall have

jurisdiction over all proceedings involving special franchise

assessments arising in any assessing unit within the judicial district

for which the term is appointed, without regard to the county in which

the term is being held. Either party to a proceeding to review a

special franchise assessment may at any time bring the proceeding on for

a hearing or trial before such extraordinary term upon fifteen days'

notice given to the other party either personally or by mail.

5. A new assessment or correction of an assessment made by order of

the court shall have the same force and effect as if it had been so made

by the proper officers within the time prescribed by law for making such

assessment.