§ 3-02 Jurisdictional Requirements for Applications.
RCNY § 3-02
(a)Jurisdiction.
(1)An application that lacks one or more jurisdictional requirements set forth in subdivisions (b) through (m) of this section shall be dismissed.
(2)An application dismissed for lack of jurisdiction is void.
(3)The Tax Commission may review applications for jurisdictional defects on its own initiative.
(4)Jurisdiction is determined on the facts existing when an application is filed, except when an application is rendered moot by subsequent action of the Department of Finance.
(5)Jurisdictional defects are incurable after the time for filing has expired.
(b)Standing.
(6)For the purposes of this paragraph, "person" shall include any natural person or entity that is capable of holding an interest in real property.
(c)Time and location for filing an application.
(7)An application for a tax class two, three, or four property shall be filed between January 15 and March 1 inclusive. Such applications must be received by the Tax Commission no later than 5:00 p.m. on March 1.
(8)When March 1 and 15 fall on a Saturday or Sunday, applications are timely if received by the Tax Commission by the following Monday no later than 5:00 p.m.
(9)Acknowledgment in writing, with the time and date, of receipt by the Tax Commission at the Tax Commission's Office or at any borough office of the Department of Finance designated to receive applications is the only proof of timely filing recognized by the Tax Commission.
(10)An application may not be filed by fax or email or other method not permitted by this section.
(d)Genuine dispute.
(e)An application shall state one or more of the four statutory claims of error in the assessment. The four statutory claims are that the assessment is excessive, unequal or unlawful, or that the property is misclassified.
(f)An application shall identify the property whose assessment is protested by either its borough, block and lot or its street address.
(g)An application shall be signed by an authorized person.
(h)An application shall be verified or certified upon personal knowledge.
(i)The Tax Commission shall have subject matter jurisdiction.
(j)A copy of a duly executed power of attorney shall accompany an application signed by an authorized agent. The power of attorney shall be signed by the applicant, duly authorized officer of a corporate applicant, duly authorized member or manager of a limited liability company, duly authorized partner of a partnership, or fiduciary.
(k)An agent signing shall have personal knowledge.
(l)An application shall state the name of the applicant.
(m)An application shall be filed with an original signature of the applicant, the applicant's fiduciary a condominium board of managers, or an authorized agent.
