Section 19-152.3. Appeal process to small claims assessment review part

a.
  If an owner of  property  claiming  to  be  aggrieved  does  not  secure
  satisfaction  with the office of the comptroller, such owner of property
  may file a petition for appeal  and  commence  a  proceeding  to  review
  and/or  correct  the  notice  of  account and/or the quality of the work
  performed with the small claims assessment review part  in  the  supreme
  court.  The  petition  for  appeal  forms  shall be provided to property
  owners upon request, at no cost. A fee of twenty-five dollars  shall  be
  paid  upon filing of each petition, which shall be the sole fee required
  for petitions pursuant to this section. Such petition shall  contain  an
  allegation  that  at  least thirty days have elapsed since the notice of
  claim, based on section 7-201 of the code  upon  which  such  action  is
  founded,  was presented to the office of the comptroller for adjustment,
  and that the comptroller has neglected or refused to make an adjustment,
  or payment thereof for thirty days after such presentment.
    b. The petition  for  an  appeal  form  shall  be  prescribed  by  the
  department  after  consultation with the office of court administration.
  Such form shall require the petitioner to set forth  his  name,  address
  and  telephone  number, a description of the real property for which the
  appeal is sought, the types of property defects or a description of  the
  violations,  a concise statement of the ground or grounds upon which the
  review is sought and any such information as  may  be  required  by  the
  department  and  the  office of court administration. No petition for an
  appeal form shall relate to more than one parcel of real  property.  The
  petition  may  be made by a person who has knowledge of the facts stated
  therein and who is authorized in writing by the property owner  to  file
  such  petition.  Such  written authorization must be made a part of such
  petition and bear a date within the same calendar year during which  the
  petition was filed.
    c.  The petitioner shall personally deliver or mail by certified mail,
  return receipt requested a copy of the petition within seven  days  from
  the  date  of  filing  with  the  clerk  of  the  supreme  court  to the
  commissioner of the department or a designee of the commissioner.
    d. The chief administrator of the courts  shall  appoint  a  panel  of
  small  claims hearing officers within the small claims assessment review
  program in the supreme court selected from persons requesting  to  serve
  as such hearing officers who have submitted resumes of qualifications to
  hear the proceedings relating to sidewalks and lots. Hearing officers to
  be  appointed  to  the panel shall be qualified by training, experience,
  and knowledge of real property improvement and valuation  practices  and
  provisions  of state and local law governing real property improvements,
  liabilities and assessments, but need not be attorneys at law. The chief
  administrator of the court shall randomly assign a  hearing  officer  or
  hearing  officers  to  conduct  an  informal hearing on the petition for
  appeal with the applicants for small claims and a representative of  the
  department.  Hearing  officers  assigned  shall  be  familiar  with  the
  department and shall not possess any conflict of interest as defined  by
  the  public  officers  law  with  regard to the petitions heard. Hearing
  officers shall be compensated for their services in  accordance  with  a
  fee schedule established by the chief administrator of the courts.
    e. The small claims proceedings shall be held within thirty days after
  the  date  of  filing  the petition. Such proceeding, where practicable,
  shall be held at a location within the county in which the real property
  subject to review is located. The petitioner and the department shall be
  advised by mail of the time and place of such proceeding.
    f. The petitioner need not present expert witnesses nor be represented
  by an attorney at such hearing. Such proceedings shall be  conducted  on
  an  informal  basis  in such manner as to do substantial justice between

  the parties according to the rules of substantive  law.  The  petitioner
  shall  not  be  bound  by  statutory  provisions  of  rules of practice,
  procedure, pleading or evidence. The hearing officer shall be  empowered
  to  compel  the department and any other party who performed the work to
  produce  records  and  other  evidence  relevant  and  material  to  the
  proceeding.  All  statements  and  presentation  of evidence made at the
  hearing by either party shall  be  made  or  presented  to  the  hearing
  officer  who shall assure that decorum is maintained at the hearing. The
  hearing officer shall consider  the  best  evidence  presented  in  each
  particular  case. Such evidence may include but shall not be limited to,
  photographs of the sidewalk or lots,  construction  contracts  or  bills
  from  licensed  firms  that  performed  the  work to correct the alleged
  violations. The hearing officer may, if he deems it appropriate, view or
  inspect the real property subject to review. The petitioner  shall  have
  the burden of proving entitlement to the relief sought.
    g.  All  parties  are  required  to  appear at the hearing. Failure to
  appear shall result in the petition being determined upon inquest by the
  hearing officer based upon the available evidence submitted.
    h. The hearing officer shall determine all questions of fact  and  law
  de novo.
    i.  The  hearing officer shall make a decision in writing with respect
  to the petition for appeal 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 or may deny the  petition.  If
  the  hearing officer grants the petition in full or in part, the hearing
  officer shall award the petitioner costs against the  respondent  in  an
  amount  equal to the fee paid by the petitioner to file the petition for
  appeal. The hearing officer may award the petitioner costs  against  the
  respondent  in an amount equal to the fee paid by the petitioner to file
  the petition for appeal where he deems it appropriate.
    j. If the hearing officer grants the petition in full or in part,  the
  hearing officer shall order the department and the city collector, where
  appropriate,   to  change  or  correct  their  records  to  reflect  the
  determination  or  order  the  work  corrected  and  reinspected  by   a
  departmental inspector after the work was performed.
    k.  The  decision  of  the hearing officer shall state the findings of
  fact and the evidence upon which it is based. Such  decisions  shall  be
  attached  to and made part of the petition for appeal and shall be dated
  and signed.
    l. The hearing officer shall promptly transmit  the  decision  to  the
  clerk  of the court, who shall file and enter it and the hearing officer
  shall promptly mail a copy of the decision  to  the  petitioner  or  the
  commissioner  of  the department or the designee of the commissioner and
  to the city collector, where appropriate.
    m. No transcript of testimony shall be made of a small  claims  review
  hearing.  The  hearing  officer's decision of a petition of appeal shall
  not constitute precedent for any purpose  or  proceeding  involving  the
  parties or any other person or persons.
    n.  A  petitioner  to  an  action  pursuant  to  this section may seek
  judicial review pursuant to article seventy-eight of the civil  practice
  law  and rules provided that such review shall be maintained against the
  same parties named in the small claims petition.
    o. The chief administrator of the courts shall  adopt  such  rules  of
  practice and procedure, not inconsistent herewith as may be necessary to
  implement  the  appeal  procedures  hereby established. Such rules shall
  provide for the scheduling of evening hearings  where  practicable,  the
  availability  of  petition  forms,  and the procedures for the filing of

  decisions rendered by hearing officers pursuant  to  the  provisions  of
  this section.
    p.  If in the final order in any proceeding, it is determined that the
  amount due was excessive or improper and ordered or  directed  that  the
  same  be corrected, the city collector shall issue and mail a new notice
  of such account stating the new amount owed to  the  person  whose  name
  appears  on  the records of the city collector as being the owner of the
  premises. If the records of the city collector show that a  party  other
  than  the  owner  has  been designated to receive the tax bills for such
  property, the notice shall be mailed to such party as  well  as  to  the
  owner  of  record,  at  his  or  her  last known address, or, if it is a
  multiple dwelling, service upon the owner or managing agent may be  made
  in  accordance  with  section 27-2095 of the code. If such charge is not
  paid within ninety days from the date of entry, it shall be the duty  of
  the  city  collector  to  charge  and  receive  interest  thereon, to be
  calculated to the  date  of  payment  from  the  date  of  entry.  Where
  appropriate,  if  in the final order in any proceeding, it is determined
  that the amount due was excessive or  improper  and  the  owner  of  the
  property  is  entitled to a refund for the excessive amount, the hearing
  officer shall promptly order and direct such refund within thirty days.
    q. If in the final order in any proceeding, it is determined that  the
  final  work  was  improper  and  ordered  or  directed  that the same be
  corrected, the department shall issue and mail  a  new  notice  of  such
  within  thirty days stating when the same will be corrected and by whom,
  by mail, addressed to the person whose name appears on  the  records  of
  the city collector as being the owner of the premises. If the records of
  the  city  collector  show  that  a  party other than the owner has been
  designated to receive the tax bills for such property, the notice  shall
  be mailed to such party as well as to the owner of record, at his or her
  last  known  address, or, if it is a multiple dwelling, service upon the
  owner or managing agent may be made in accordance with  section  27-2095
  of the code.