N.Y. Tax Law § 251 — Procedure for review

§ 251. Procedure for review. Where the application of the provisions\nof this article is involved, the act of a recording officer in recording\nor refusing to record an instrument, his determination, if any, and the\napplication of this article thereto, shall be subject to review in the\nfirst instance by the commissioner of taxation and finance. Such review\nmay be requested, within the time provided for by section two hundred\nfifty-seven-a or two hundred sixty-three of this article, as the case\nmay be, by a party to the instrument or person interested therein or in\nthe property affected thereby or such review may be initiated by the\ncommissioner of taxation and finance. After such review, the\ncommissioner of taxation and finance shall notify (i) the party or\nperson who has so requested such review or, in the case of such review\ninitiated by the commissioner of taxation and finance, the party to the\ninstrument or person interested therein or in the property affected\nthereby, and (ii) the city of New York, or the county treasurer, as the\ncase may be, to whom the tax imposed by this article may be payable, of\nhis determination. Such determination shall be fixed and irrevocable\nunless within ninety days of the mailing of such notice, the party or\nperson, who has so requested such review, or, in the case of such review\ninitiated by the commissioner of taxation and finance, any party to the\ninstrument or person interested therein or in the property affected\nthereby, or the city of New York, or the county treasurer, as the case\nmay be, to whom the tax imposed by this article may be payable,\npetitions the division of tax appeals for a hearing unless the parties\nmentioned in clauses (i) and (ii) of this section waive their right to\npetition in such matter. The division of tax appeals shall give not less\nthan three days written notice of the time and place of hearing, to be\nserved either personally or by mail on all persons who filed such a\npetition, upon the commissioner of taxation and finance and upon the\ncity of New York or upon the county treasurer, as the case may be, to\nwhom such tax may be payable. The administrative law judge shall take\nsuch proofs as may be necessary to establish a complete record and\nthereupon issue his determination. After such hearing, the division of\ntax appeals shall give notice of the determination of the administrative\nlaw judge to such party or person who so filed such petition, to such\ncity or such county treasurer and to the commissioner of taxation and\nfinance. Such determination may be reviewed by the tax appeals tribunal,\nas provided in article forty of this chapter, at the instance of any\nparty to such hearing, and by the city of New York or the county\ntreasurer, as the case may be, to whom such tax may be payable. The\ndecision of the tax appeals tribunal may be reviewed as provided in\nsection two thousand sixteen of this chapter except that the city of New\nYork or the county treasurer, as the case may be, to whom such tax may\nbe payable, may also apply for judicial review. The provisions of this\nsection shall be construed as amplifying and extending the rights of\nreview expressly provided in other sections of this article, and shall\nin no manner be deemed a restriction thereof.\n