§ 4-01 Determinations.
RCNY § 4-01
(a)A claim or claims in an application may be determined with one or more of the following four outcomes: (1) dismissal of the claim or claims for a jurisdictional defect; (2) confirmation of the assessment based on denial of review for a substantive or procedural defect; (3) confirmation of the assessment following review; or (4) an offer or a determination to correct the assessment.
(b)The Tax Commission may not increase an assessed valuation.
(c)The Tax Commission may notify appropriate governmental agencies of errors in assessment or in official records.
(d)If an application has not been determined by May 25, the assessment objected to shall be deemed to be the final determination as provided by Section 165 of the Charter for purposes of fixing the time to bring a judicial review proceeding as provided by Section 166 of the Charter.
