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What is NYC AC § 11-230?

Quick Answer

This section outlines the timeline for the tax commission to issue a final determination on applications for assessment corrections. The determination must be made within thirty days after the hearing or after the application and testimony are filed. Applies to property owners seeking assessment corrections.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-230 Issuance of final determination; limitation of time.

AC § 11-230

Except as otherwise provided in section one hundred sixty-five of the charter, the final determination of the tax commission upon any application for the correction of an assessment and upon the evidence taken thereunder shall, where the evidence is taken by the commission or by a commissioner, be rendered within thirty days after the hearing of such application is closed. Where the evidence is taken by an employee of the tax commission authorized to take testimony on applications, the final determination shall be rendered within thirty days after the application and the testimony hereon shall have been filed with the commission at its main office. Immediately upon making a correction of an assessment, the tax commission shall notify the commissioner of finance thereof.

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