N.Y. Tax Law § 251: Procedure for review

§ 251. Procedure for review. Where the application of the provisions

of this article is involved, the act of a recording officer in recording

or refusing to record an instrument, his determination, if any, and the

application of this article thereto, shall be subject to review in the

first instance by the commissioner of taxation and finance. Such review

may be requested, within the time provided for by section two hundred

fifty-seven-a or two hundred sixty-three of this article, as the case

may be, by a party to the instrument or person interested therein or in

the property affected thereby or such review may be initiated by the

commissioner of taxation and finance. After such review, the

commissioner of taxation and finance shall notify (i) the party or

person who has so requested such review or, in the case of such review

initiated by the commissioner of taxation and finance, the party to the

instrument or person interested therein or in the property affected

thereby, and (ii) the city of New York, or the county treasurer, as the

case may be, to whom the tax imposed by this article may be payable, of

his determination. Such determination shall be fixed and irrevocable

unless within ninety days of the mailing of such notice, the party or

person, who has so requested such review, or, in the case of such review

initiated by the commissioner of taxation and finance, any party to the

instrument or person interested therein or in the property affected

thereby, or the city of New York, or the county treasurer, as the case

may be, to whom the tax imposed by this article may be payable,

petitions the division of tax appeals for a hearing unless the parties

mentioned in clauses (i) and (ii) of this section waive their right to

petition in such matter. The division of tax appeals shall give not less

than three days written notice of the time and place of hearing, to be

served either personally or by mail on all persons who filed such a

petition, upon the commissioner of taxation and finance and upon the

city of New York or upon the county treasurer, as the case may be, to

whom such tax may be payable. The administrative law judge shall take

such proofs as may be necessary to establish a complete record and

thereupon issue his determination. After such hearing, the division of

tax appeals shall give notice of the determination of the administrative

law judge to such party or person who so filed such petition, to such

city or such county treasurer and to the commissioner of taxation and

finance. Such determination may be reviewed by the tax appeals tribunal,

as provided in article forty of this chapter, at the instance of any

party to such hearing, and by the city of New York or the county

treasurer, as the case may be, to whom such tax may be payable. The

decision of the tax appeals tribunal may be reviewed as provided in

section two thousand sixteen of this chapter except that the city of New

York or the county treasurer, as the case may be, to whom such tax may

be payable, may also apply for judicial review. The provisions of this

section shall be construed as amplifying and extending the rights of

review expressly provided in other sections of this article, and shall

in no manner be deemed a restriction thereof.