§ 33-04 Hearings.
RCNY § 33-04
(a)General provisions.
(1)Notice of failure to file timely statements and opportunity to cure.
(i)Owners of income-producing property who fail to file a timely income and expense statement or, where required, a claim of exclusion, in compliance with § 11-208.1 of the Administrative Code and these rules will be notified of such failure to comply and of the opportunity for a hearing prior to the imposition of the penalties contained in 19 RCNY § 33-03.
(ii)Except as provided in subparagraph (iii) of this paragraph, the notice will also provide that such owners may avoid penalties for failure to file by filing a properly completed income and expense statement or, where required, a claim of exclusion, no later than thirty days following the date of the notice.
(iii)Notwithstanding any other provision of these rules, or any other determination by the Department of Finance of failure to file, if the Department of Finance determines by audit that an owner failed to file a substantially complete and accurate income and expense statement, the provisions of subparagraph (ii) of this paragraph do not apply with respect to the audit determination and, therefore, the owner may not avoid penalties for failure to file with respect to the audit determination by filing a properly completed income and expense statement.
(2)Opportunity for hearings. Owners of income-producing property who were served with a notice pursuant to this subdivision shall have thirty days from the date of such notice to request a hearing before the Department of Finance by filing a petition for hearing on the form provided by the Department. Failure to file a petition for a hearing within thirty days of the date of such notice shall result in the imposition of such penalty or penalties as the Commissioner of Finance deems appropriate and as provided for in these rules.
(3)Where to file petitions. Petitions shall be filed in person or by mail with the New York City Department of Finance at such address as may be designated by the Department.
(4)Eligible petitioners. A petition may be filed only by an owner or by a duly authorized representative of the owner.
(5)Designation of hearing officer. The Commissioner of Finance shall designate persons to serve as hearing officers to hear petitions filed pursuant to these rules. Such persons need not be employees of the Department of Finance.
(6)Representation of petitioners.
(iv)The power of attorney shall be filed with the hearing officer, unless one was filed with the petition.
(7)Matters reviewable. The purpose of the hearing is to determine whether: (i) an income and expense statement or, where required, a claim of exclusion, was not filed, and if it was not filed, what penalties, if any, should be imposed; (ii) an income and expense statement or, where required, a claim of exclusion, was not timely filed, and if it was not timely filed, what penalties, if any, should be imposed; and/or (iii) a defective income and expense statement was filed, and if so, what penalties, if any, should be imposed; (8) Consolidation, joinder, severance.
(9)All final decisions rendered by the Commissioner of Finance are reviewable under article 78 of the Civil Practice Law and Rules.
(10)Ex parte communications. There shall be no ex parte communication with respect to the merits of any pending case between any party and the hearing officer.
(11)Burden of proof. The petitioner shall have the burden of establishing each fact relevant to a determination of the matters reviewable under 19 RCNY § 33-04(g).
(b)Hearings without personal appearance. A petition for a hearing without a personal appearance may be made by mail or by the Department of Finance internet website in accordance with this subdivision. In addition to the provisions of subdivision (a) of this section, the provisions of this subdivision shall apply to hearings that do not require a personal appearance.
(c)Hearing in person. In addition to the provisions of subdivision (a) of this section, the following provisions shall apply to hearings at which the parties shall appear.
