New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter XVI - Real Property Tax Administration
Part 8187 - Informational Hearings, Adjudicatory Proceedings And Review Proceedings
Subpart 8187-1 - Adjudicatory Hearing Procedures
Section 8187-1.1 - Commencement and notice of adjudicatory proceeding

Universal Citation: 20 NY Comp Codes Rules and Regs § 8187-1.1

Current through Register Vol. 46, No. 12, March 20, 2024

(a) Adjudicatory proceedings shall be commenced by issuance of a notice of hearing signed by the commissioner, or his or her designee.

(b) The notice of hearing shall be served on the respondent at least 20 days prior to the hearing date.

(c) Prior to the service of such notice, each adjudicatory proceeding shall be assigned an index number which shall appear prominently on such notice and thereafter be used to identify the proceeding.

(d) The notice shall contain:

(1) the time, date and place of the hearing;

(2) the nature of the hearing;

(3) the particular law or rule involved;

(4) a statement of the authority under which the hearing is to be held;

(5) the name and address of the hearing officer assigned to the proceeding;

(6) the representative of ORPTS;

(7) the punitive action which may be ordered subsequent to the hearing; and

(8) such other material as may be required by law or rule.

In addition, the notice shall contain a plain, concise statement of the matter asserted or alleged.

(e)

(1) The notice shall be served by mailing a copy thereof by first class mail addressed to a party at his or her residence or place of business last known to ORPTS. Service shall be complete on the date of mailing. Each notice served on a party shall be accompanied by a summary of the rules adopted by the commissioner governing the procedures on adjudicatory proceedings. Where the named respondent in a proceeding is an officer or employee of a municipal corporation, the clerk of the municipal corporation shall also be mailed a copy of the notice.

(2) In the event service is not practical by the method provided in paragraph (1) of this subdivision, it may be made in accordance with any appropriate method prescribed by law or rule for the commencement of an action or special proceeding.

(f) An affidavit of mailing attested by the individual who mailed the notice of hearing shall be accepted into evidence at the hearing as presumptive evidence of the fact that such notice was duly mailed.

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