§ 35-01 Certiorari Proceedings or Settlements Correcting Assessed Valuations.
RCNY § 35-01
Refunds of overpayments resulting from correction of assessed valuations by certiorari proceedings or tri-departmental settlements may be obtained only by filing formal application with the Financial Services Unit, 25 Elm Place, 4th Floor, Brooklyn, New York 11201. The following steps are to be taken in applying for a refund or transfer: (a) Service: (1) Serve the Comptroller with a certified and conformed copy of each Court Order if costs are involved.
(2)Serve the New York City Commissioner of Finance with a certified copy of the Court Order if no costs are involved.
(b)Submit to the Financial Services Unit the following evidence: (1) All original receipted bills covering payments of the taxes involved. Where receipted bills are missing photostatic copies of both sides of the checks used in payment thereof must be presented together with affidavit setting forth efforts made to locate bills.
(3)A conformed copy of Court Order must be presented to the City Collector in addition to the certified copy served on either the Comptroller or Commissioner of Finance.
(4)If an Estate, Trust, Committee, Power of Attorney or other similar capacity is involved, an official certificate or copy of the Court Order showing appointment must be submitted.
