N.Y. Tax Law § 2012 — Small claims unit

§ 2012. Small claims unit. There shall be established in the division\nof tax appeals a small claims unit. Such unit may hear any case where\nthe amount in controversy is not in excess of an amount to be prescribed\nby regulations of the tax appeals tribunal. However, the amount so\nprescribed may not be less than twelve thousand dollars, excluding\npenalty and interest, except that with respect to controversies arising\nout of taxes imposed by article twenty-eight or pursuant to the\nauthority of article twenty-nine of this chapter, the amount so\nprescribed shall not be less than twenty-five thousand dollars,\nexcluding penalty and interest. The option to proceed in the small\nclaims unit shall be determined by the petitioner. At any time prior to\nthe conclusion of a hearing in the small claims unit, a petitioner may\nby written notice to the secretary to the tax appeals tribunal\ndiscontinue such small claims proceeding and request that it be\ntransferred to a proceeding conducted before an administrative law\njudge. Such transfer shall be effectuated by such written notice and\nsuch discontinuance shall be without prejudice to any subsequent\nproceeding before an administrative law judge. The hearing in the small\nclaims part shall be informal and such evidence and testimony that the\npresiding officer of the small claims proceeding deems necessary or\ndesirable for a just and equitable determination shall be heard or\nreceived. All testimony shall be given under oath or affirmation. The\nfinal determination of the presiding officer in the small claims unit\nshall be conclusive upon all parties and shall not be subject to review\nby any other unit in the division of tax appeals, by the tax appeals\ntribunal or by any court of the state. However, the tax appeals tribunal\nmay order a rehearing upon proof or allegation of misconduct by the\npresiding officer of the small claims proceeding. The division shall not\nbe required to publish determinations issued by the small claims unit\nand such determinations of the small claims unit shall not be cited,\nshall not be considered as precedent nor be given any force or effect in\nany other proceeding conducted pursuant to the authority of the division\nor in any other judicial proceedings conducted in this state.\n