New York Issuance Of Final Determination; Limitation Of Time.
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§ 11-230 Issuance of final determination; limitation of time. Except
as otherwise provided in section one hundred sixty-five of the charter,
the final determination of the tax commission upon any application for
the correction of an assessment and upon the evidence taken thereunder
shall, where the evidence is taken by the commission or by a
commissioner, be rendered within thirty days after the hearing of such
application is closed. Where the evidence is taken by an employee of the
tax commission authorized to take testimony on applications, the final
determination shall be rendered within thirty days after the application
and the testimony hereon shall have been filed with the commission at
its main office.
Immediately upon making a correction of an assessment, the tax
commission shall notify the commissioner of finance thereof.