2006 New York Code - Tribunal For Tax Appeals.

 
    §  1504-a.  Tribunal for tax appeals. There shall be in the department
  of finance the independent tax appeals tribunal established  by  section
  one  hundred  sixty-eight of this charter. The powers, functions, duties
  and obligations of such tribunal shall, however, be  separate  from  and
  independent  of  the  authority  of  the  commissioner  of  finance. The
  commissioner of finance shall have no power to  appoint  or  remove  any
  commissioner  or  personnel of the tribunal, nor shall such commissioner
  of finance have any power or authority with  regard  to  the  operation,
  administration or budget of the tribunal. The tribunal shall prepare and
  submit  to  the  commissioner  of finance departmental estimates for the
  tribunal in accordance with  section  two  hundred  thirty-one  of  this
  charter,  for  inclusion  as  part  of the departmental estimates of the
  department of finance submitted to the mayor. The departmental estimates
  prepared by the tribunal shall not be revised or altered in  any  manner
  by the commissioner of finance.