N.Y. RPT Law § 744

§ 744. Action by court in proceedings to review special franchise\nassessments. 1. In a proceeding to review a special franchise\nassessment, upon filing of the answer or upon joinder of issue the court\nmay take such evidence as it may deem necessary or may appoint a referee\nto take evidence and hear and determine all questions raised by the\npetition and the answer thereto. Notwithstanding any provisions of this\narticle to the contrary, evidence on the issue of whether a special\nfranchise assessment is unequal shall be limited to the state\nequalization rate or special equalization rate used in determining the\nfinal special franchise assessment under review, and such equalization\nrate or special equalization rate shall be binding and conclusive on the\nparties upon any such issue. Upon motion of either party the court may\norder the place of trial changed to the county in which the special\nfranchise under review is situated. The place of trial shall be deemed\nchanged to the county designated and the papers and proceedings shall be\ncertified to that county in the manner provided by law in the case of a\nchange in the place of trial of an action and all subsequent proceedings\nshall be had in the county so designated as if the special proceedings\nhad been originally instituted in that county.\n 2. Any objection to the report made pursuant to section six hundred\nfour of this chapter, the complaint made pursuant to section six hundred\nten of this chapter, the petition or the answer may be raised at the\nhearing and the court or referee shall hear and determine the same. The\nattorney general or other counsel shall furnish the petitioner not less\nthan thirty days prior to the hearing with a statement of any objections\nto be raised to the report, complaint, or petition on the hearing.\nWithin the same time the petitioner shall furnish the attorney general\nor other counsel with a statement of any objections to be raised to the\nanswer on the hearing.\n 3. Either party may appeal directly to the appellate division of the\nsupreme court from a ruling or decision of the court or referee upon\nobjections raised to the report, complaint, petition or answer and the\nhearing may be stayed by an order of the supreme court pending such\nappeal.\n 4. Upon application of the attorney general upon cause shown, the\ngovernor may appoint extraordinary terms of the supreme court to be held\nin any judicial district and designate a justice to preside thereat, to\ntry special franchise cases. Such extraordinary term shall have\njurisdiction over all proceedings involving special franchise\nassessments arising in any assessing unit within the judicial district\nfor which the term is appointed, without regard to the county in which\nthe term is being held. Either party to a proceeding to review a\nspecial franchise assessment may at any time bring the proceeding on for\na hearing or trial before such extraordinary term upon fifteen days'\nnotice given to the other party either personally or by mail.\n 5. A new assessment or correction of an assessment made by order of\nthe court shall have the same force and effect as if it had been so made\nby the proper officers within the time prescribed by law for making such\nassessment.\n