US Laws, Codes, Statutes & Cases

 
    §   165-a.   Notices   of  final  determination  on  applications  for
  owner-occupied residential property. On or before the last day  provided
  by  law  for  the  rendering  of  the  final  determination  of  the tax
  commission pursuant to section one hundred sixty-five  of  this  charter
  the  tax  commission  shall  mail  to  each  applicant  who has filed an
  application for the correction of the assessment of a one, two or  three
  family residential structure, except such property held in a cooperative
  or  condominium  form  of  ownership,  a  notice of the tax commission's
  determination of his assessment. Such  notice  shall  also  contain  the
  statement:  "If  you  are dissatisfied with the determination of the New
  York city tax commission and you are the owner of a one,  two  or  three
  family  residential structure and reside at such residence, you may seek
  judicial review of your assessment either under  title  one  of  article
  seven  of the real property tax law or under the small claims assessment
  review law provided by title one-A of the real property tax  law."  Such
  notice  shall  also  state  the last date to file petitions for judicial
  review and the location where small claims assessment  review  petitions
  may  be  obtained.  Failure  to  mail  any such notice or failure of the
  applicant to receive the same shall  not  affect  the  validity  of  the
  assessment.