N.Y. Real Property Tax Law 700 – Proceeding to review an assessment of real property; preference
§ 700. Proceeding to review an assessment of real property; preference. 1. A proceeding to review an assessment of real property shall be brought as provided in this article unless otherwise provided by law. Reference in any statute to certiorari proceedings heretofore controlled by any provision of Article 13 of the tax law shall be deemed to refer to the procedure set forth in this article.
Terms Used In N.Y. Real Property Tax Law 700
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Statute: A law passed by a legislature.
- Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.
2. All rights, remedies and practices heretofore applicable to a proceeding commenced by a writ of certiorari which are not inconsistent with the provisions of this article shall apply to a proceeding to review an assessment of real property under this article.
3. A proceeding brought pursuant to this article and appeals therefrom shall have preference over all other civil actions and proceedings in all courts.