New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1355
Administrative and judicial review
* § 1355. Administrative and judicial review.
# (a)
Notwithstanding any provision of law to the contrary, an owner of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, may seek administrative and judicial review of the imposition of the surcharge on such covered property or residential cooperative dwelling unit pursuant to the provisions of the administrative code imposing such surcharge.
# (b)
The remedies provided by the provisions of the administrative code imposing such surcharge shall be the exclusive remedies available to any person for the review of liability of the surcharge authorized by this article.
* NB Repealed June 30, 2031
Source: view the official text
In this article (7 sections)
- 1350 · Imposition of surcharge
- 1351 · Definitions
- 1352 · Primary residence
- 1353 · Surcharge rates
- 1354 · Administration of surcharge
- 1355 · Administrative and judicial review
- 1356 · Information sharing