US Laws, Codes, Statutes & Cases

 
    §  11-530  Review  of  tax appeals tribunal's decision. (a) General. A
  decision of the tax appeals tribunal sitting en banc shall be subject to
  judicial review at the instance of any taxpayer affected thereby in  the
  manner  provided  by law for the review of a final decision or action of
  administrative agencies of the city. An application by  a  taxpayer  for
  such review must be made within four months after notice of the decision
  is sent by certified mail, return receipt requested, to the taxpayer and
  the commissioner of finance.
    (b)  Judicial review exclusive remedy. The review of a decision of the
  tax appeals tribunal provided by this section  shall  be  the  exclusive
  remedy  available  to any taxpayer for the judicial determination of the
  liability of the taxpayer for the taxes imposed by this chapter.
    (c) Assessment  pending  review;  review  bond.  Irrespective  of  any
  restrictions  on  the  assessment  and  collection  of deficiencies, the
  commissioner of finance may assess a deficiency determined  by  the  tax
  appeals  tribunal in a decision rendered pursuant to section one hundred
  seventy-one of the charter after the expiration of the period  specified
  in  subdivision (a) of this section, notwithstanding that an application
  for judicial review in respect of such deficiency has been duly made  by
  the  taxpayer,  unless  the  taxpayer,  at or before the time his or her
  application for review is made, has paid the deficiency,  has  deposited
  with  the  commissioner  of finance the amount of the deficiency, or has
  filed with the commissioner of finance a bond (which may be  a  jeopardy
  bond  under  subdivision  (h)  of section 11-534 of this chapter) in the
  amount of the portion of the deficiency (including  interest  and  other
  amounts)  in respect of which the application for review is made and all
  costs and  charges  which  may  accrue  against  such  taxpayer  in  the
  prosecution  of the proceeding, including costs of all appeals, and with
  surety approved by a justice of the supreme court of the  state  of  New
  York,   conditioned  upon  the  payment  of  the  deficiency  (including
  interests and other amounts) as finally determined and  such  costs  and
  charges.  If,  as  a  result  of  a  waiver  of  the restrictions on the
  assessment and collection of  a  deficiency,  any  part  of  the  amount
  determined  by  the tax appeals tribunal is paid after the filing of the
  review bond, such bond  shall,  at  the  request  of  the  taxpayer,  be
  proportionately reduced.
    (d)  Credit,  refund  or  abatement  after  review. If the amount of a
  deficiency determined by the tax appeals tribunal is disallowed in whole
  or in part by the court of review, the amount  so  disallowed  shall  be
  credited,  or  refunded  to  the  taxpayer,  without the making of claim
  therefor, or, if payment has not been made, shall be abated.
    (e) Date of finality of tax appeals tribunal's decision. A decision of
  the tax appeals tribunal shall become final upon the expiration  of  the
  period  specified  in  subdivision  (a)  of  this  section for making an
  application for review, if no such application has been duly made within
  such time, or if such application has been duly made, upon expiration of
  the time for all further judicial review, or upon the rendering  by  the
  tax appeals tribunal of a decision in accordance with the mandate of the
  court  on  review.  Notwithstanding  the  foregoing,  for the purpose of
  making an application for  review,  the  decision  of  the  tax  appeals
  tribunal  shall  be  deemed  final on the date the notice of decision is
  sent by certified mail to the taxpayer and the commissioner of finance.