N.Y. Second Class Cities Law § 165: Procedure on review

§ 165. Procedure on review. No action or proceeding shall be

maintained to set aside, vacate, cancel, annul, review, reduce or

otherwise question, test or affect the legality or validity of any

assessment or tax for a local improvement, except in the form and manner

and by the proceedings herein provided. If, in the proceedings relative

to an assessment or tax, entire absence of jurisdiction on the part of

the officers, board or body authorized by law to levy or assess the same

or to order the improvement on account of which the assessment was made

or tax imposed, is alleged to have existed or in case any fraud or

substantial error, other than the errors or irregularities specified in

the preceding section, by reason of which substantial damages have been

sustained, are alleged to have existed or to have been committed, any

party aggrieved thereby, who shall have filed objections thereto within

the time and in the manner specified by law therefor, may apply to the

supreme court at any special term thereof, held within the judicial

district in which the city is situated, for an order vacating or

modifying such assessment as to the lands in which he has an interest,

upon the grounds in said objections specified, and no other, and upon

due notice of such application to the corporation counsel. Each such

application shall be made within twenty days after the confirmation of

the assessment. Thereupon such court may proceed to hear the proofs and

allegations of the parties and determine the same, or may appoint a

referee to take the proof and report thereon, or to hear, try and

determine the same. If it shall be determined in such proceeding that

the officers, board or body had no jurisdiction to make the levy or

assessment complained of or to order the improvement, the court may

order such assessment or tax vacated. If it shall be determined therein

that any such fraud or substantial error has been committed and that the

party applying for such relief, has suffered substantial damages by

reason thereof, the court may order that the assessment or tax be

modified as to such party and as so modified that it be confirmed. A

like application may be made to secure a modification or reduction of

any such assessment or tax on account of fraud or such substantial error

occurring in the performance of the work of the improvement on account

of which such assessment or tax is made or levied, and it shall be

determined in like manner. If, in any such proceeding, it shall be

determined that such fraud or substantial error has been committed, by

reason of which any such assessment or tax upon the lands of any such

aggrieved party has been unlawfully increased, the court may order that

such assessment or tax be modified by deducting therefrom such amount as

is in the same proportion to such assessment or tax as the whole amount

of such unlawful increase is to the whole amount of the assessment or

tax for the improvement. An order so made in any such proceeding shall

be entered in the clerk's office of the county in which the city is

situated, and shall have the same force and effect as a judgment. The

court may, during the pendency of any such proceeding, stay the

collection of any assessment or tax involved therein as against the

parties thereto. Costs and disbursements of any such proceeding may be

allowed in the discretion of the court. No appeal shall be allowed or

taken from the order made in any such proceeding, but the determination

so made therein shall be final and conclusive upon all parties thereto.

No assessment or tax shall be modified otherwise than to reduce it to

the extent that the same may be shown by the parties complaining thereof

to have been in fact increased in dollars and cents by reason of such

fraud or substantial error. In no event shall that proportion of any

such assessment which is the equivalent of the fair value or fair cost

of the improvement be disturbed for any cause. No money paid on account

of any assessment or tax shall be recovered for any cause, except the

amount of the excess of such assessment or tax over and above the fair

value and cost of the improvement. In case of the failure of any

assessment or tax for any cause, the comptroller shall certify such fact

to the common council and it shall be its duty to forthwith cause the

same to be relevied and reassessed in a proper manner.