§ 1243 — Judicial review

New York § 1243

• Jurisdiction: New York
• Law TAX: Tax
• Part 3: Administrative Provisions
• Subpart A: Taxes Administered By Cities, Counties and School Districts
• Art. 29: Taxes Authorized For Cities, Counties and School Districts

Text

§ 1243. Judicial review. (a) Any final determination of the amount of\nany tax payable under sections twelve hundred one through twelve hundred\nfour shall be reviewable for error, illegality or unconstitutionality or\nany other reason whatsoever by a proceeding under article seventy-eight\nof the civil practice law and rules if application therefor is made to\nthe supreme court within four months after the giving of the notice of\nsuch final determination, provided, however, that any such proceeding\nunder article seventy-eight of the civil practice law and rules shall\nnot be instituted by a taxpayer unless (1) the amount of any tax sought\nto be reviewed, with such interest and penalties thereon as may be\nprovided for by local law, ordinance, resolution or regulation, shall be\nfirst deposited and there is filed an undertaking, issued by a surety\ncompany authorized to transact business in this state and approved by\nthe superintendent of financial services of this state as to solvency\nand responsibility, in such amount as a justice of the supreme court\nshall approve to the effect that if such proceeding be dismissed or the\ntax confirmed the taxpayer will pay all costs and charges which may\naccrue in the prosecution of such proceeding or (2) at the option of the\ntaxpayer, such undertaking may be in a sum sufficient to cover the\ntaxes, interest and penalties stated in such determination, plus the\ncosts and charges which may accrue against such taxpayer in the\nprosecution of the proceeding, in which event the taxpayer shall not be\nrequired to pay such taxes, interest or penalties as a condition\nprecedent to the application.\n (b) Where any tax imposed hereunder shall have been erroneously,\nillegally or unconstitutionally assessed or collected and application\nfor the refund or revision thereof duly made to the proper fiscal\nofficer or officers, and such officer or officers or, in the case of a\ncity of one million or more which has established a tax appeals\ntribunal, such tax appeals tribunal, shall have made a determination\ndenying such refund or revision, such determination shall be reviewable\nby a proceeding under article seventy-eight of the civil practice law\nand rules, provided, however, (1) that such proceeding is instituted\nwithin four months after the giving of the notice of such denial, (2)\nthat a final determination of tax due was not previously made, and (3)\nthat an undertaking is filed with the proper fiscal officer or officers\nin such amount and with such sureties as a justice of the supreme court\nshall approve to the effect that if such proceeding be dismissed or the\ntax confirmed, the taxpayer will pay all costs and charges which may\naccrue in the prosecution of such proceeding.\n