N.Y. RPT Law § 1408

§ 1408. Hearing of complaints. 1. At the time and place and during the\nhours specified in the notice given pursuant to section fourteen hundred\nsix of this chapter, the board of review shall meet to hear complaints\nrelating to assessments brought before it. The board of trustees and\nassessors, or a committee of such board constituting at least a majority\nthereof and the assessors or a board of assessment review constituted\npursuant to section five hundred twenty-three of this chapter, or as\nprovided by subdivision five of section fifteen hundred thirty-seven of\nthis chapter, if applicable, shall constitute the board of review.\n 2. Complaints with respect to assessments shall be filed with the\nvillage clerk on or before the day of the meeting of the board of review\non the form prescribed by the commissioner pursuant to subdivision three\nof section five hundred twenty-four of this chapter.\n 3. The board of review shall have the same powers and duties in\nrelation to the hearing and determining of complaints as are exercised\nand performed by a board of review in a town pursuant to section five\nhundred twelve of this chapter; provided, however, that the hearings\nshall not be adjourned beyond the fifteenth day of the following month.\n