{"data":{"id":"us-ny/n.y.-real-property-tax-law-735","jurisdiction":"us-ny","citation":"N.Y. Real Property Tax Law § 735","heading":"Determination not precedent","body":"§ 735. Determination not precedent. No transcript of testimony shall\nbe made of a small claims assessment review hearing. The hearing\nofficer's decision of a petition for small claims assessment review\nshall not constitute precedent for any purpose or proceeding involving\nthe parties or any other person or persons except as provided in section\nseven hundred thirty-nine of this title.","path":["Real Property Tax Law","Article 7. Judicial Review","Title 1-A. Special Proceeding For Small Claims Assessment Review"],"source_url":"https://legislation.nysenate.gov/api/3/laws/RPT/735","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"4607475af03c18b06487ee5bf8db4005b534b8a185fdc2c522029eb4c8344b92","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-real-property-tax-law-734","next":"us-ny/n.y.-real-property-tax-law-736"},"notice":"GroundRules: Original legal text. Not legal advice."}