§ 4-03 Permissive Denial or Discontinuance of Review for Uncured Procedural Defects.
RCNY § 4-03
The Tax Commission may deny or discontinue review of an application on any of the following grounds: (a) Failure to use forms prescribed for the current year when applying to the Tax Commission for review of a tentative assessment.
(b)The applicant did not file the form as instructed for the claims made or the tax class of the property.
(c)The applicant filed more than one application for review of the same assessment.
(d)Failure to provide material information required by the prescribed application form.
(e)Failure to attach all required forms to an application.
(f)The application contains inconsistent or false material statements.
(g)Failure of the applicant to initial changes made to information provided in the application.
(h)Failure of the applicant to initial all pages of an application form copied single-sided from a double-sided form.
(i)Failure to file the required number of copies with the original in accordance with chapter three of this title.
(j)A person other than the applicant changed material information provided by the applicant in the application.
(k)The applicant failed to report to the Department of Finance by October 1 of the calendar year immediately preceding the filing of an application the cost of either of the following: (1) for property identified on the assessment roll by identification number, any additions to or retirements of such property during the calendar year ending on such date; or (2) any new equipment taxable as real property not previously on the assessment roll.
(l)Applications are not filed and eligible for review for all lots for which a consolidated income and expense statement is filed, for which consolidated review is requested, or which are operated as a single economic unit.
(m)The applicant seeking full or partial exemption or reclassification: (1) did not arrange with the City to promptly set an appointment to conduct an inspection.
(2)did not, either directly or through a representative, notify the Tax Commission by telephone or fax, email or other writing received on or before April 10, or by 5:00 p.m. the following Monday when April 10 falls on a Saturday or Sunday, that an appointment to conduct an inspection has not been set.
