N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8200-6.5

Current through Register Vol. 46, No. 45, November 2, 2024

Section 8200-6.5 - Hearings; reports

(a) The commissioner's designee as hearing officer shall meet at the time and place specified in the notice sent pursuant to sections 489-n and 489-kk of the Real Property Tax Law, and section 8200-6.2 of this Subpart, to hear complaints regarding the tentative railroad ceilings. A complainant need not attend the hearing for its complaint to be considered.

(b) The hearing shall not constitute an adjudicatory proceeding subject to article 3 of the State Administrative Procedure Act, but the provisions of section 525 (2) of the Real Property Tax Law shall apply as far as practicable to the hearing. The hearing officer shall rule on all procedural matters arising at the hearing.

(c) At least one representative of ORPTS shall attend the hearing.

(d) The hearing officer may accept materials offered by a complainant at the hearing and may permit a complainant or an adverse party to submit additional materials until no later than 10 days after the hearing. Upon good cause shown, the hearing officer may extend the time for the submission of additional materials, upon notice to the complainant and the adverse party. An affidavit of service upon the adverse party shall be included with all materials submitted after the hearing. The hearing officer shall forward any documentation relating to valuation submitted on or after the hearing date to ORPTS.

(e) Following the conclusion of the hearing, the hearing officer shall prepare a report for the State Board reviewing the procedural and legal issues presented in the complaint or hearing. ORPTS staff shall prepare a report to the State Board reviewing the valuation issues presented in the complaint or hearing.

N.Y. Comp. Codes R. & Regs. Tit. 20 §§ 8200-6.5