Legislation
SECTION 1355
Administrative and judicial review
Tax (TAX) CHAPTER 60, ARTICLE 30-C
* § 1355. Administrative and judicial review. (a) Notwithstanding any
provision of law to the contrary, an owner of a covered property, or, in
the case of a residential cooperative property, a residential
cooperative dwelling unit, may seek administrative and judicial review
of the imposition of the surcharge on such covered property or
residential cooperative dwelling unit pursuant to the provisions of the
administrative code imposing such surcharge.
(b) The remedies provided by the provisions of the administrative code
imposing such surcharge shall be the exclusive remedies available to any
person for the review of liability of the surcharge authorized by this
article.
* NB Repealed June 30, 2031
provision of law to the contrary, an owner of a covered property, or, in
the case of a residential cooperative property, a residential
cooperative dwelling unit, may seek administrative and judicial review
of the imposition of the surcharge on such covered property or
residential cooperative dwelling unit pursuant to the provisions of the
administrative code imposing such surcharge.
(b) The remedies provided by the provisions of the administrative code
imposing such surcharge shall be the exclusive remedies available to any
person for the review of liability of the surcharge authorized by this
article.
* NB Repealed June 30, 2031