Brooklyn since 2014All five boroughsSame-day response during business hours

What is NYC AC § 7-204?

Quick Answer

This section outlines the procedures for settling claims related to excise and non-property taxes against the city, including the requirement for claimants to be sworn and answer questions under oath. The commissioner of finance oversees this process, which is governed by legal principles. Applies to individuals and entities presenting claims to the city.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

Michael Nacmias - Founding PartnerMichael Sargo - Partner
From the team atNacmias Law Firm, PLLCBrooklyn-based attorneys representingproperty owners across all five boroughsMeet the team →

§ 7-204 Settlement of claims.

AC § 7-204

The commissioner of finance may require any person presenting for settlement a claim in relation to excise and non-property taxes against the city to be sworn before the commissioner of finance, any of the deputy commissioners of finance, or any officer or employee of the department of finance or of the law department designated in a written instrument by the commissioner of finance and filed in the office of the commissioner, touching such claim, and when so sworn, to answer orally as to any facts relative to the justness of such claim. Wilful false swearing before the commissioner of finance, any deputy commissioner or officer or employee designated to conduct such oral examination is perjury and punishable as such. In adjusting and settling such claims, the commissioner of finance, as far as practicable, shall be governed by the rules of law and principles of equity which prevail in courts of justice.

Common Questions

Our team

Meet the people you will work with

Free case review

Talk to an attorney before you act on NYC code.

Free 15-minute case review with the attorney handling your matter. Same-day response during business hours across all five boroughs — OATH hearings, Housing Court, and real estate closings.

Or email us

[email protected]

An attorney reads every message.

  • Same-day response

    During business hours

  • Direct attorney access

    Same lawyer from intake to close

  • Flat-fee pricing

    On most OATH and closing matters