1439-L*2 – Judicial Review.
* § 1439-l. Judicial review. 1. Any final determination of the amount of any tax payable under section fourteen hundred thirty-nine-c of this article shall be reviewable for error, illegality or unconstitutionality or any other reason whatsoever by a proceeding under article seventy-eight of the civil practice law and rules if application therefor is made […]
1439-J*2 – Refunds.
* § 1439-j. Refunds. Whenever the treasurer shall determine that any moneys received under the provisions of the local law enacted pursuant to this article were paid in error, he or she may cause such moneys to be refunded pursuant to such requirements as he or she may prescribe, provided that any application for such […]
1439-K*2 – Deposit and Disposition of Revenue.
* § 1439-k. Deposit and disposition of revenue. 1. All taxes, penalties and interest imposed by the town under the authority of section fourteen hundred thirty-nine-b of this article, which are collected by the treasurer or his or her agents, shall be deposited in a single trust fund for the town and shall be kept […]