§ 720. Action by court upon the pleadings. 1.
(a)If the court\ndetermines from the pleadings for any of the reasons alleged in the\npetition that the assessment being reviewed is unlawful it shall order\nthe assessment stricken from the roll or where appropriate entered on\nthe exempt portion of the roll.\n (b) If the court determines that the assessment being reviewed is\nexcessive or unequal, it shall order a revised assessment of the real\nproperty of the petitioner or the correction of the assessment upon the\nroll, in whole or in part, in such manner as shall be in accordance with\nlaw or as shall make it conform to other assessments upon the same roll\nand secure equality of assessment, provided, however, that except in\ncities with a population of one million or more an assessme
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§ 720. Action by court upon the pleadings. 1. (a) If the court\ndetermines from the pleadings for any of the reasons alleged in the\npetition that the assessment being reviewed is unlawful it shall order\nthe assessment stricken from the roll or where appropriate entered on\nthe exempt portion of the roll.\n (b) If the court determines that the assessment being reviewed is\nexcessive or unequal, it shall order a revised assessment of the real\nproperty of the petitioner or the correction of the assessment upon the\nroll, in whole or in part, in such manner as shall be in accordance with\nlaw or as shall make it conform to other assessments upon the same roll\nand secure equality of assessment, provided, however, that except in\ncities with a population of one million or more an assessment may not be\nordered reduced to an amount less than that requested by the petitioner\nin a petition or any amended petition verified pursuant to section seven\nhundred six of this title. If the real property is partially exempt from\ntaxation, and the order does not specify how much of the total assessed\nvalue, as determined by the court, is exempt from taxation, the\nexemption shall be reduced so as to preserve the ratio of taxable\nassessed value to the total assessed value that existed on the final\nassessment roll.\n (c) If the court determines that the real property is misclassified,\nit shall order the correction of the class designation upon the roll.\n 2. If it appears to the court that testimony is necessary for the\nproper disposition of the matter, it shall take evidence or appoint a\nreferee to take such evidence as it may direct. The referee shall report\nto the court his findings of fact and conclusions of law and the\nevidence upon which it is based, which shall constitute a part of the\nproceedings upon which the determination of the court shall be made. The\nreport of the referee and the decision or final order of the court\nfinding the value of the property and the proper assessment thereof\nshall contain the essential facts found upon which the ultimate finding\nof facts is made.\n 3. (a) For the purposes of this subdivision:\n (1) "Major type of property" in special assessing units for\nassessments on rolls completed before January first, nineteen hundred\neighty-two and in other than special assessing units means each of the\nfollowing:\n (i) residential: all one, two and three family residential real\nproperty including such dwellings used in part for non-residential\npurposes but which are used primarily for residential purposes, except\nsuch property held in cooperative or condominium forms of ownership\nprovided, however, that in any approved assessing unit which has adopted\nthe provisions of section nineteen hundred three of this chapter the\nresidential type shall be the homestead class as defined in this\nchapter;\n (ii) farm, forest and vacant: all real property used primarily for\nagricultural or forestry purposes and all real property which contains\nno significant improvement;\n (iii) public utility: all real property primarily used for the\nprovision to the public of communications or transportation services,\nelectric power, water or gas;\n (iv) all other: all real property not included in any other major\ntype.\n (2) "Major type of property" in special assessing units, for\nassessments on rolls completed after December thirty-first, nineteen\nhundred eighty-one, shall mean classes one, two, three and four as\ndefined in subdivision one of section eighteen hundred two of this\nchapter.\n (3) "Stratified random sample" means the sorting of all taxable\nparcels except public utility property, on the assessment roll to be\nused for the selection of parcels, into a number of mutually exclusive\ncategories each of which is sampled independently in such a manner that\neach parcel in each such category shall have an equal opportunity to be\nselected.\n (b) Evidence on the issue of whether an assessment is unequal shall be\nlimited to the following as hereinafter provided.\n (1) By the selected parcels method as determined by stratified random\nsample.\n The parties shall mutually agree on the methods of stratification,\ncomputation of ratio and selection of the parcels to be appraised, the\nnumber of such parcels and the number of witnesses to be heard with\nrespect to such issue. Such parcels shall be selected so as to\nconstitute a stratified random sample of all locally assessed taxable\nparcels on the assessment roll containing the assessment under review or\nthe latest assessment roll sampled by the board in establishing the\nstate equalization rate for such roll; provided, however, for\nassessments on rolls completed after December thirty-first, nineteen\nhundred eighty-one, in special assessing units such parcels shall\nconstitute a stratified random sample of all locally assessed taxable\nproperty in the major type of property in which the property under\nreview is classified; provided further, however, for assessment rolls\ncompleted after December thirty-first, nineteen hundred eighty-one, in\nspecial assessing units public utility property shall be sampled as the\nparties agree, or if the parties fail to agree, as the court directs. In\nspecial assessing units for assessment rolls completed prior to January\nfirst, nineteen hundred eighty-two and in other than special assessing\nunits public utility property shall be added to the parcels selected for\nthe stratified random sample when such property is a significant portion\nof the total locally assessed taxable assessed value of the assessing\nunit; in such case, representative parcels shall be agreed upon by the\nparties or selected by the court if no such agreement is reached. In the\nevent that proceedings for more than one year are consolidated for\ntrial, evidence may be introduced to adjust the ratio derived from the\nselected parcels provided for in this subdivision so as to make such\nratio applicable to the other assessment rolls included in such\nconsolidation. For the purpose of this subdivision, stratification shall\nbe based on major type of property and assessed value within each such\nmajor type; provided however, that for assessments on rolls completed\nafter December thirty-first, nineteen hundred eighty-one, in special\nassessing units stratification shall be based on the assessed value of\nparcels within the major type of property in which the assessment under\nreview is classified. Nothing in this subdivision shall prevent the\nparties from agreeing, with approval of the court, to any other method\nof stratification in place of or in addition to major type of property\nor assessed value of property. Stratification shall be made in\naccordance with the information contained on the assessment roll from\nwhich the parcels to be appraised are to be selected. The assessment\nunder review shall be excluded from the stratification and the sample.\n In addition to the selected parcels, additional parcels shall be\nselected in the same manner for use as substitutes for selected parcels\nfor which the parties agree that an appraisal cannot be made. If the\nparties fail to agree on the feasibility of appraising a selected parcel\nor an appropriate substitute the court shall make such determinations.\n In the event the parties fail to agree on such methods or selected\nparcels or on the number of witnesses, upon application of either party\nthe court or referee shall select a qualified expert, who shall devise\nsuch methods and select the parcels to be appraised, or shall determine\nthe number or witnesses, or both, as the case may be. Before any\ntestimony is given by either party as to the value of such parcels, each\nparty shall simultaneously file with the court or referee, on a date\nfixed by the court or referee, a written statement or tabulation of the\nappraised values placed upon such parcels by the witnesses of the\nrespective parties, and each party shall serve on the other at the same\ntime a copy of such statement or tabulation of values stated by his\nwitnesses.\n (2) By actual sales of real property within the assessing units that\noccurred during the year in which the assessment under review was made:\n (3) By other methods.\n The parties shall be limited in their proof on the trial of such issue\nto such parcels and witnesses, except that in any event, whether or not\nparcels are selected as hereinabove provided, evidence may be given by\neither party as to the following:\n (a) in all assessing units other than special assessing units as\ndefined in section eighteen hundred one of this chapter, the state\nequalization rate established for the roll containing the assessment\nunder review;\n (b) in all special assessing units as defined in section eighteen\nhundred one of this chapter, only for proceedings commenced with respect\nto assessment rolls completed prior to January first, nineteen hundred\neighty-two, the latest applicable equalization rate established for the\nroll containing the assessment under review; or\n (c) in all special assessing units as defined in section eighteen\nhundred one of this chapter, only for proceedings commenced with respect\nto assessment rolls completed after December thirty-first, nineteen\nhundred eighty-one, the latest applicable class ratio established for\nthe roll containing the assessment under review; or\n (d) in all assessing units, the uniform percentage of value stated on\nthe tax bill for the roll containing the assessment under review.\n 4. Notwithstanding the enactment of a local law as provided in\nsubdivision three of section fourteen hundred two of this chapter, a\nvillage shall be deemed an assessing unit for purposes of this section.\n