§ 733. Decision of petition for small claims assessment review.
1.The\nhearing officer shall make a decision in writing with respect to the\npetition for small claims assessment review within thirty days after\nconclusion of the hearing conducted with respect thereto. The hearing\nofficer's decision may grant the petition in full or in part or may deny\nthe petition provided, however, that the decision of the hearing officer\nmay not reduce the assessment lower than that requested by the\npetitioner. If the assessment is reduced by an amount equal to or\ngreater than half the reduction sought, the hearing officer shall award\nthe petitioner costs against the respondent assessing unit in an amount\nequal to the fee paid by the petitioner to file the petition for review.\nIf the assessmen
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§ 733. Decision of petition for small claims assessment review. 1. The\nhearing officer shall make a decision in writing with respect to the\npetition for small claims assessment review within thirty days after\nconclusion of the hearing conducted with respect thereto. The hearing\nofficer's decision may grant the petition in full or in part or may deny\nthe petition provided, however, that the decision of the hearing officer\nmay not reduce the assessment lower than that requested by the\npetitioner. If the assessment is reduced by an amount equal to or\ngreater than half the reduction sought, the hearing officer shall award\nthe petitioner costs against the respondent assessing unit in an amount\nequal to the fee paid by the petitioner to file the petition for review.\nIf the assessment is reduced by an amount less than half of the\nreduction sought, the hearing officer may award the petitioner costs\nagainst the respondent assessing unit in an amount not to exceed the fee\npaid by the petitioner to file the petition for review.\n 2. If the hearing officer determines from the petition and upon the\nevidence presented at the hearing that the assessment being reviewed is\nunequal or excessive, he shall order a correction of the assessment upon\nthe roll, in whole or in part, in such manner as shall be in accordance\nwith law or shall make it conform to other residential assessments upon\nthe same roll. If the real property is partially exempt from taxation,\nand the order does not specify how much of the total assessed value, as\ndetermined by the hearing officer, is exempt from taxation, the\nexemption shall be reduced so as to preserve the ratio of taxable\nassessed value to total assessed value that existed on the final\nassessment roll.\n 3. If the hearing officer determines that the petitioner did not\nqualify for review pursuant to section seven hundred thirty of this\ntitle, the petition shall be denied without prejudice and the\npetitioner, notwithstanding any other provision of law, shall be\npermitted to commence a proceeding pursuant to title one of this article\nwithin thirty days after having been served with a certified copy of the\ndecision; provided, however, that the petitioner may, with the consent\nof the hearing officer, amend the petition to reduce the amount of\nrelief sought so as to conform with the requirements of section seven\nhundred thirty of this title.\n 4. The decision of the hearing officer shall state the findings of\nfact and the evidence upon which it is based. Such decisions shall be\nattached to and made part of the petition for review and shall be dated\nand signed. Where the decision of the hearing officer determines that\nthe petitioner did not qualify for review pursuant to section seven\nhundred thirty of this article, a notice shall be attached to such\ndecision stating that the petitioner may seek judicial review of such\nassessment pursuant to this article, and that the last day to file for\njudicial review is thirty days after having been served with a certified\ncopy of such decision. Where the decision of the hearing officer\ndetermines that the petition is granted in full or in part, a notice\nshall be attached to such decision stating that the assessment will be\nchanged in compliance with such decision and that such change shall be\nmade on the assessment and tax rolls before the levy of taxes, if\npossible, or that a refund of taxes shall be made within ninety days\nafter such decision is made, or as is provided in Nassau and Suffolk\ncounties, followed by name, telephone number and/or address of a person\nor department responsible to take the actions required by section seven\nhundred thirty-four of this article.\n 5. The hearing officer shall promptly transmit the decision to the\nclerk of the court, who shall file and enter it in accordance with the\nrules promulgated pursuant to section seven hundred thirty-seven of this\ntitle.\n 6. The hearing officer shall, promptly mail a copy of the decision to\nthe petitioner, the clerk of the assessing unit, and the clerk of each\ntax district named in the petition.\n