New York § 164 Right to review assessment or tax for local improvement limited

New York Statutes

§ 164 — Right to review assessment or tax for local improvement limited

New York § 164

Law SCCSecond Class Cities

Art. 10Department of Assessment and Taxation

This text of New York § 164 (Right to review assessment or tax for local improvement limited) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Second Class Cities § 164 (2026).

Text

  § 164. Right to review assessment or tax for local improvement\nlimited.  No action or proceeding to set aside, vacate, cancel or annul\nany assessment or tax for a local improvement shall be maintained,\nexcept for total want of jurisdiction to levy and assess the same on the\npart of the officers, board or body authorized by law to make such levy\nor assessment or to order the improvement on account of which the levy\nor assessment was made. No action or proceeding shall be maintained to\nmodify or reduce any such assessment or tax except for fraud or\nsubstantial error by reason of which the amount of such tax or\nassessment is in excess of the amount which should have been lawfully\nlevied or assessed.\n

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§ 164. Right to review assessment or tax for local improvement\nlimited. No action or proceeding to set aside, vacate, cancel or annul\nany assessment or tax for a local improvement shall be maintained,\nexcept for total want of jurisdiction to levy and assess the same on the\npart of the officers, board or body authorized by law to make such levy\nor assessment or to order the improvement on account of which the levy\nor assessment was made. No action or proceeding shall be maintained to\nmodify or reduce any such assessment or tax except for fraud or\nsubstantial error by reason of which the amount of such tax or\nassessment is in excess of the amount which should have been lawfully\nlevied or assessed.\n