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 8187-1.11 - Evidence in proceedings relating to required filings with the Office of Real Property Tax Services
Current through Register Vol. 46, No. 12, March 20, 2024
(a) In any proceeding in which ORPTS seeks to establish the failure of a respondent to file any material with ORPTS, a certificate duly signed by the commissioner, or his or her designee, having knowledge of the records kept in the ordinary course of business that the files of ORPTS have been diligently searched and that such material has not been found shall be admitted into evidence without need for any foundation in a manner similar to that provided in section 4521 of the Civil Practice Law and Rules and shall constitute prima facie evidence of the fact that such material was not submitted.
(b) Nothing in subdivision (a) of this section shall be construed to preclude a respondent from offering evidence to prove submission of required material or to show extenuating circumstances preventing submission.
