N.Y. RPT Law § 610

§ 610. Complaints. 1. If a special franchise owner or any assessing\nunit in which a special franchise is situated proposes to complain\nconcerning a special franchise assessment at the hearing of the\ncommissioner, such special franchise owner or assessing unit must serve\na written complaint specifying its objections to be served on the\ncommissioner at least ten days before the day specified for the hearing.\nWhere a complaint is made by a special franchise owner, such owner must\ncause a copy thereof to be served on the assessing unit in which such\nspecial franchise is situated. Where a complaint is made by an assessing\nunit, it must cause a copy thereof to be served on each special\nfranchise owner whose special franchise assessment is the subject of\nsuch complaint. Service may be made personally or by mail. At least five\ndays before the date specified for the hearing an affidavit of service\nshall be filed with the commissioner stating in substance that service\nhas been made in accordance with the provisions of this section.\n 2. The commissioner may waive the provisions of this section relating\nto the making and serving of a complaint by (a) a special franchise\nowner if the assessing unit in which the special franchise is situated\nconsents thereto and (b) an assessing unit if the special franchise\nowner whose special franchise assessment is the subject of the complaint\nconsents thereto.\n 3. When a complaint if filed pursuant to this section by a special\nfranchise owner but not the assessing unit or when a complaint is filed\nby the assessing unit but not the owner, the party not filing the\ncomplaint may appear at the hearing of the commissioner, offer testimony\nor provide written statements and supporting documents. The commissioner\nshall consider any such testimony, statements or documents along with\nany submission in support of the initial complaint.\n