§ 11-231 Proceeding to review tax assessment; contents of petition.
AC § 11-231
a. Any person or corporation claiming to be aggrieved by the assessed valuation of real property may commence a proceeding to review or correct on the merits a final determination of the tax commission by serving on the president of the tax commission, or his or her duly authorized agent, a copy of a verified petition as prescribed by law. No such petition shall be accepted unless, prior to the service thereof, an index number has been obtained from the clerk of the county in which the property is located. Within ten days after a proceeding has been commenced as hereinbefore provided, the original verified petition with proof of service shall be filed in the office of the clerk of the court in which the proceeding is to be heard. b. Such review shall be allowed only on one or more of the following grounds, which must be specified in such petition: 1. That the assessment is illegal, and stating the particulars of the alleged illegality, or 2. That the assessment is erroneous by reason of over-valuation, or 3. That the assessment is erroneous by reason of inequality, in that it has been made at a higher proportionate valuation than the assessment of other real property on the assessment rolls of the city for the same year, and for assessments made after December thirty-first, nineteen hundred eighty-one, other real property within the same class as defined in section eighteen hundred two of the real property tax law, specifying the instances in which such inequality exists and the extent thereof, and stating that the petitioner is or will be injured thereby, or 4. That the real property is misclassified, and stating the class in which it is claimed the property should be classified. c. The proceeding shall be maintained against the tax commission either by naming the president and the commissioners of the tax commission individually, or by naming the tax commission of the city of New York generally. d. Such proceeding to review and all proceedings thereunder shall be brought at a special term of the supreme court in the judicial district where the real property so assessed is situated. e. The justice or referee before whom such proceeding shall be heard may inspect the real property which is the subject of the proceeding. Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1986/028 and L.L. 1986/068.
