N.Y.C. Admin. Code § 11-227: § 11-227 Duties of authorized employees in examining applicants.

a. Employees of the tax commission, when authorized to take testimony on application, shall reduce such testimony to writing.

b. Within ten days after the evidence on any application is taken, they shall transmit the application and testimony so taken, with their recommendation, to the tax commission at its main office or such other office as the commission may prescribe.