S T A T E O F N E W Y O R K
________________________________________________________________________
896
2009-2010 Regular Sessions
I N S E N A T E
January 21, 2009
___________
Introduced by Sen. KRUGER -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the real property tax law, in relation to the procedure
for reviewing small claims in certain cases
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 730 of the real property tax law is amended by
adding a new subdivision 10 to read as follows:
10. (A) IN ANY CASE WHERE A PROPERTY OWNER SHALL HAVE FIRST FILED A
COMPLAINT PURSUANT TO SECTION FIVE HUNDRED TWENTY-FOUR OR SECTION FOUR-
TEEN HUNDRED EIGHT OF THIS CHAPTER OR THE PROVISIONS OF A LOCAL LAW OR
CHARTER PROVIDING FOR ADMINISTRATIVE REVIEW OF ASSESSMENTS, AND SUCH
OWNER HAS NOT RECEIVED NOTICE OF THE DETERMINATION WITH RESPECT THERETO
AT LEAST SEVEN BUSINESS DAYS PRIOR TO THE LAST DAY TO FILE THE PETITION
PROVIDED FOR IN SUBDIVISION THREE OF THIS SECTION, SUCH OWNER SHALL BE
ENTITLED TO COMMENCE A PROCEEDING PURSUANT TO THIS TITLE. IN ANY SUCH
CASE THE TWENTY-FIVE DOLLAR FEE PROVIDED FOR IN SUBDIVISION THREE OF
THIS SECTION SHALL BE REFUNDED.
(B) THE FORM UPON WHICH A COMPLAINT FILED BY A PROPERTY OWNER PURSUANT
TO SECTION FIVE HUNDRED TWENTY-FOUR OR SECTION FOURTEEN HUNDRED EIGHT OF
THIS CHAPTER OR THE PROVISIONS OF A LOCAL LAW OR CHARTER PROVIDING FOR
ADMINISTRATIVE REVIEW OF ASSESSMENTS, SHALL CONTAIN A BRIEF EXPLANATION
OF THE PETITION PROCEDURE PROVIDED FOR IN PARAGRAPH (A) OF THIS SUBDIVI-
SION.
S 2. This act shall take effect immediately and shall apply to
petitions filed against assessment rolls prepared on or after the first
of January next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06427-01-9