State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 251

§ 251.  Procedure  for review. Where the application of the provisions  of this article is involved, the act of a recording officer in recording  or refusing to record an instrument, his determination, if any, and  the  application  of  this article thereto, shall be subject to review in the  first instance by the commissioner of taxation and finance. Such  review  may  be  requested,  within the time provided for by section two hundred  fifty-seven-a or two hundred sixty-three of this article,  as  the  case  may  be, by a party to the instrument or person interested therein or in  the property affected thereby or such review may  be  initiated  by  the  commissioner   of   taxation   and   finance.  After  such  review,  the  commissioner of taxation and finance  shall  notify  (i)  the  party  or  person  who  has so requested such review or, in the case of such review  initiated by the commissioner of taxation and finance, the party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, and (ii) the city of New York, or the county treasurer, as  the  case  may be, to whom the tax imposed by this article may be payable, of  his determination. Such determination shall  be  fixed  and  irrevocable  unless  within  ninety  days of the mailing of such notice, the party or  person, who has so requested such review, or, in the case of such review  initiated by the commissioner of taxation and finance, any party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, or the city of New York, or the county treasurer, as  the  case  may  be,  to  whom  the  tax  imposed  by  this  article may be payable,  petitions the division of tax appeals for a hearing unless  the  parties  mentioned  in  clauses (i) and (ii) of this section waive their right to  petition in such matter. The division of tax appeals shall give not less  than three days written notice of the time and place of hearing,  to  be  served  either  personally  or  by  mail on all persons who filed such a  petition, upon the commissioner of taxation and  finance  and  upon  the  city  of  New  York or upon the county treasurer, as the case may be, to  whom such tax may be payable. The administrative law  judge  shall  take  such  proofs  as  may  be  necessary  to establish a complete record and  thereupon issue his determination. After such hearing, the  division  of  tax appeals shall give notice of the determination of the administrative  law  judge  to  such party or person who so filed such petition, to such  city or such county treasurer and to the commissioner  of  taxation  and  finance. Such determination may be reviewed by the tax appeals tribunal,  as  provided  in  article  forty of this chapter, at the instance of any  party to such hearing, and by  the  city  of  New  York  or  the  county  treasurer,  as  the  case  may  be, to whom such tax may be payable. The  decision of the tax appeals tribunal may  be  reviewed  as  provided  in  section two thousand sixteen of this chapter except that the city of New  York  or  the county treasurer, as the case may be, to whom such tax may  be payable, may also apply for judicial review. The provisions  of  this  section  shall  be  construed  as amplifying and extending the rights of  review expressly provided in other sections of this article,  and  shall  in no manner be deemed a restriction thereof.

State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 251

§ 251.  Procedure  for review. Where the application of the provisions  of this article is involved, the act of a recording officer in recording  or refusing to record an instrument, his determination, if any, and  the  application  of  this article thereto, shall be subject to review in the  first instance by the commissioner of taxation and finance. Such  review  may  be  requested,  within the time provided for by section two hundred  fifty-seven-a or two hundred sixty-three of this article,  as  the  case  may  be, by a party to the instrument or person interested therein or in  the property affected thereby or such review may  be  initiated  by  the  commissioner   of   taxation   and   finance.  After  such  review,  the  commissioner of taxation and finance  shall  notify  (i)  the  party  or  person  who  has so requested such review or, in the case of such review  initiated by the commissioner of taxation and finance, the party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, and (ii) the city of New York, or the county treasurer, as  the  case  may be, to whom the tax imposed by this article may be payable, of  his determination. Such determination shall  be  fixed  and  irrevocable  unless  within  ninety  days of the mailing of such notice, the party or  person, who has so requested such review, or, in the case of such review  initiated by the commissioner of taxation and finance, any party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, or the city of New York, or the county treasurer, as  the  case  may  be,  to  whom  the  tax  imposed  by  this  article may be payable,  petitions the division of tax appeals for a hearing unless  the  parties  mentioned  in  clauses (i) and (ii) of this section waive their right to  petition in such matter. The division of tax appeals shall give not less  than three days written notice of the time and place of hearing,  to  be  served  either  personally  or  by  mail on all persons who filed such a  petition, upon the commissioner of taxation and  finance  and  upon  the  city  of  New  York or upon the county treasurer, as the case may be, to  whom such tax may be payable. The administrative law  judge  shall  take  such  proofs  as  may  be  necessary  to establish a complete record and  thereupon issue his determination. After such hearing, the  division  of  tax appeals shall give notice of the determination of the administrative  law  judge  to  such party or person who so filed such petition, to such  city or such county treasurer and to the commissioner  of  taxation  and  finance. Such determination may be reviewed by the tax appeals tribunal,  as  provided  in  article  forty of this chapter, at the instance of any  party to such hearing, and by  the  city  of  New  York  or  the  county  treasurer,  as  the  case  may  be, to whom such tax may be payable. The  decision of the tax appeals tribunal may  be  reviewed  as  provided  in  section two thousand sixteen of this chapter except that the city of New  York  or  the county treasurer, as the case may be, to whom such tax may  be payable, may also apply for judicial review. The provisions  of  this  section  shall  be  construed  as amplifying and extending the rights of  review expressly provided in other sections of this article,  and  shall  in no manner be deemed a restriction thereof.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-11 > 251

§ 251.  Procedure  for review. Where the application of the provisions  of this article is involved, the act of a recording officer in recording  or refusing to record an instrument, his determination, if any, and  the  application  of  this article thereto, shall be subject to review in the  first instance by the commissioner of taxation and finance. Such  review  may  be  requested,  within the time provided for by section two hundred  fifty-seven-a or two hundred sixty-three of this article,  as  the  case  may  be, by a party to the instrument or person interested therein or in  the property affected thereby or such review may  be  initiated  by  the  commissioner   of   taxation   and   finance.  After  such  review,  the  commissioner of taxation and finance  shall  notify  (i)  the  party  or  person  who  has so requested such review or, in the case of such review  initiated by the commissioner of taxation and finance, the party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, and (ii) the city of New York, or the county treasurer, as  the  case  may be, to whom the tax imposed by this article may be payable, of  his determination. Such determination shall  be  fixed  and  irrevocable  unless  within  ninety  days of the mailing of such notice, the party or  person, who has so requested such review, or, in the case of such review  initiated by the commissioner of taxation and finance, any party to  the  instrument  or  person  interested  therein  or in the property affected  thereby, or the city of New York, or the county treasurer, as  the  case  may  be,  to  whom  the  tax  imposed  by  this  article may be payable,  petitions the division of tax appeals for a hearing unless  the  parties  mentioned  in  clauses (i) and (ii) of this section waive their right to  petition in such matter. The division of tax appeals shall give not less  than three days written notice of the time and place of hearing,  to  be  served  either  personally  or  by  mail on all persons who filed such a  petition, upon the commissioner of taxation and  finance  and  upon  the  city  of  New  York or upon the county treasurer, as the case may be, to  whom such tax may be payable. The administrative law  judge  shall  take  such  proofs  as  may  be  necessary  to establish a complete record and  thereupon issue his determination. After such hearing, the  division  of  tax appeals shall give notice of the determination of the administrative  law  judge  to  such party or person who so filed such petition, to such  city or such county treasurer and to the commissioner  of  taxation  and  finance. Such determination may be reviewed by the tax appeals tribunal,  as  provided  in  article  forty of this chapter, at the instance of any  party to such hearing, and by  the  city  of  New  York  or  the  county  treasurer,  as  the  case  may  be, to whom such tax may be payable. The  decision of the tax appeals tribunal may  be  reviewed  as  provided  in  section two thousand sixteen of this chapter except that the city of New  York  or  the county treasurer, as the case may be, to whom such tax may  be payable, may also apply for judicial review. The provisions  of  this  section  shall  be  construed  as amplifying and extending the rights of  review expressly provided in other sections of this article,  and  shall  in no manner be deemed a restriction thereof.