2012 New York Consolidated Laws
TAX - Tax
Article 31-D - (1449-AA - 1449-OO) TAX ON REAL ESTATE TRANSFERS IN TOWNS IN THE PECONIC BAY REGION
1449-LL - Judicial review.

 
    * § 1449-ll. Judicial review. 1. Any final determination of the amount
  of  any tax payable under section fourteen hundred forty-nine-cc 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 state superintendent
  of  financial services 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.
    * NB Repealed December 31, 2030