§ 729. Definitions. When used in this title: 1. “Assessed valuation” or “assessed value” means the determination made by assessors or the board of assessment review of the valuation of real property, including the valuation of exempt real property. 2. “Excessive assessment” or an assessment which is excessive shall mean and include: (a) an entry […]
§ 730. Procedure to review small claims. 1. The chief administrator of the courts shall establish a small claims assessment review program in the supreme court. An owner of real property claiming to be aggrieved by an assessment on real property on the ground that such assessment is unequal or excessive may file a petition […]
§ 731. Appointment of hearing officers. 1. The chief administrator of the courts shall appoint a panel of small claims hearing officers selected from persons requesting to serve as such hearing officers who shall have submitted resumes of qualifications. Hearing officers to be appointed to the panel shall be qualified by training, interest, experience, temperament […]
§ 732. Hearing procedures. 1. Small claims hearings shall be held within forty-five days after the final day for filing petitions. In the event all such hearings cannot be held within forty-five days, hearings may be held at a later date in accordance with the rules promulgated pursuant to section seven hundred thirty-seven of this […]
§ 733. Decision of petition for small claims assessment review. 1. The hearing officer shall make a decision in writing with respect to the petition for small claims assessment review within thirty days after conclusion of the hearing conducted with respect thereto. The hearing officer’s decision may grant the petition in full or in part […]
§ 734. Refund of taxes resulting from small claims assessment review. 1. If in a final order in any proceeding under this title, it is determined that the assessment reviewed was excessive or unequal pursuant to section seven hundred thirty of this title and ordered or directed that the same be corrected and such order […]
§ 735. Determination not precedent. No transcript of testimony shall be made of a small claims assessment review hearing. The hearing officer’s decision of a petition for small claims assessment review shall not constitute precedent for any purpose or proceeding involving the parties or any other person or persons except as provided in section seven […]
§ 736. Waiver of other remedies and right to judicial review. 1. Except as provided in subdivision three of section seven hundred thirty-three of this title, the election to file a small claims real property assessment review petition shall be irrevocable and shall constitute a waiver of the right to commence a review proceeding under […]
§ 737. Rules of practice and procedure. The chief administrator of the courts shall adopt such rules of practice and procedure, not inconsistent herewith, as may be necessary to implement the small claims assessment review procedure hereby established. Such rules shall provide for the scheduling of evening hearings where practicable, the availability of petition forms, […]
§ 738. Residential assessment ratio. 1. (a) For the purposes of this title, sixty days prior to the date for the filing of the tentative assessment roll of an assessing unit, the commissioner shall determine the residential assessment ratio for such assessing unit. The residential assessment ratio shall be equal to the level of assessment […]
§ 739. Prohibition against change in assessment following decision in small claims proceeding. 1. Except as hereinafter provided and except as to any parcel of real property located within a special assessing unit as defined in article eighteen of this chapter, where the decision of a small claims hearing officer orders a reduction in an […]
