2012 New York Consolidated Laws
TAX - Tax
Article 31-C - (1449-F - 1449-T) TAX ON REAL ESTATE TRANSFERS IN THE COUNTY OF BROOME
1449-Q - Judicial review.

 
    § 1449-q. Judicial review. 1. Any final determination of the amount of
  any  tax  payable  under  section  fourteen hundred forty-nine-h of this
  article shall be reviewable for error, illegality or unconstitutionality
  or  any  other  reason  whatsoever  by  a   proceeding   under   article
  seventy-eight  of  the  civil  practice  law  and  rules  if application
  therefor is made to the supreme  court  within  four  months  after  the
  giving  of  the  notice  of such final determination, provided, however,
  that any such  proceeding  under  article  seventy-eight  of  the  civil
  practice  law and rules shall not be instituted unless (a) the amount of
  any tax sought to be reviewed, with such interest and penalties  thereon
  as  may  be provided for by local law shall be first deposited and there
  is filed an undertaking,  issued  by  a  surety  company  authorized  to
  transact  business  in  this state and approved by the superintendent of
  financial services of this state as to solvency and  responsibility,  in
  such  amount  as  a  justice  of  the supreme court shall approve to the
  effect that if such proceeding be dismissed or  the  tax  confirmed  the
  petitioner  will  pay  all  costs  and  charges  which may accrue in the
  prosecution of such proceeding or (b) at the option of  the  petitioner,
  such undertaking may be in a sum sufficient to cover the taxes, interest
  and  penalties  stated in such determination, plus the costs and charges
  which may accrue against it in the prosecution  of  the  proceeding,  in
  which  event  the  petitioner  shall  not be required to pay such taxes,
  interest or penalties as a condition precedent to the application.
    2. Where any  tax  imposed  hereunder  shall  have  been  erroneously,
  illegally  or  unconstitutionally  assessed or collected and application
  for the refund or revision  thereof  duly  made  to  the  proper  fiscal
  officer  or  officers,  and  such  officer or officers shall have made a
  determination denying such refund or revision, such determination  shall
  be  reviewable  by a proceeding under article seventy-eight of the civil
  practice law and rules; provided, however, that (a) such  proceeding  is
  instituted  within  four  months  after the giving of the notice of such
  denial, (b) a final determination of tax due was  not  previously  made,
  and  (c)  an  undertaking  is  filed  with  the proper fiscal officer or
  officers in such amount and with such  sureties  as  a  justice  of  the
  supreme  court  shall  approve  to the effect that if such proceeding be
  dismissed or the tax confirmed, the petitioner will pay  all  costs  and
  charges which may accrue in the prosecution of such proceeding.