2012 New York Consolidated Laws
RPT - Real Property Tax
Article 6 - (600 - 626) ASSESSMENT OF SPECIAL FRANCHISES
610 - Complaints.

 
    §  610.  Complaints.  1. If a special franchise owner or any assessing
  unit in which a special  franchise  is  situated  proposes  to  complain
  concerning  a  special  franchise  assessment  at  the  hearing  of  the
  commissioner, such special franchise owner or assessing unit must  serve
  a  written  complaint  specifying  its  objections  to  be served on the
  commissioner at least ten days before the day specified for the hearing.
  Where a complaint is made by a special franchise owner, such owner  must
  cause  a  copy  thereof to be served on the assessing unit in which such
  special franchise is situated. Where a complaint is made by an assessing
  unit, it must cause  a  copy  thereof  to  be  served  on  each  special
  franchise  owner  whose  special  franchise assessment is the subject of
  such complaint. Service may be made personally or by mail. At least five
  days before the date specified for the hearing an affidavit  of  service
  shall  be  filed with the commissioner stating in substance that service
  has been made in accordance with the provisions of this section.
    2. The commissioner may waive the provisions of this section  relating
  to  the  making  and  serving  of a complaint by (a) a special franchise
  owner if the assessing unit in which the special franchise  is  situated
  consents  thereto  and  (b)  an  assessing unit if the special franchise
  owner whose special franchise assessment is the subject of the complaint
  consents thereto.
    3. When a complaint if filed pursuant to this  section  by  a  special
  franchise  owner but not the assessing unit or when a complaint is filed
  by the assessing unit but not  the  owner,  the  party  not  filing  the
  complaint may appear at the hearing of the commissioner, offer testimony
  or provide written statements and supporting documents. The commissioner
  shall  consider  any  such testimony, statements or documents along with
  any submission in support of the initial complaint.