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What is NYC RCNY § 4-02?

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The Tax Commission shall deny review of an application on any of the following grounds: (a) Two or more applications for review of the same assessment are pending. (b) The applicant failed to comply with Administrative Code § 11-208.1 for the applicable year.

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§ 4-02 Mandatory Denial of Review.

RCNY § 4-02

The Tax Commission shall deny review of an application on any of the following grounds: (a) Two or more applications for review of the same assessment are pending.

(b)The applicant failed to comply with Administrative Code § 11-208.1 for the applicable year.

(c)The applicant did not file a separate application for each separately assessed property that is not a condominium unit.

(d)The application does not contain the income and expense information required by Section 163 of the Charter or Section 164-a of the Charter, Administrative Code § 11-216(b), or 21 RCNY Chapter 3.

(e)The application is illegible.

(f)The application is not typed, written or printed in ink.

(g)The application signed by an agent who is required to attach a power of attorney does not contain the agent's statement of personal knowledge.

(h)The applicant lost standing as a person aggrieved before the application is determined.

(i)If an assessment review proceeding is commenced in court before September 30, review of the application shall be deemed waived unless the application has been reviewed and determined by the Tax Commission or a hearing is scheduled after September 15.

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