Section 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 title. Such
  hearing, where practicable, shall be  held  at  a  location  within  the
  county  in  which  the  real  property subject to review is located. The
  petitioner and assessing unit shall be advised by mail of the  time  and
  place of such hearing at least ten working days prior to the date of the
  hearing;  provided, however, failure to receive such notice in such time
  period shall not bar the holding of a hearing.
    2. 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  or  rules of practice,
  procedure, pleading or evidence.  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,  the most recent equalization rate established for
  such assessing unit, the residential assessment ratio promulgated by the
  state board pursuant to  section  seven  hundred  thirty-eight  of  this
  title,  the  uniform  percentage of value stated on the latest tax bill,
  and the assessment of comparable residential properties within the  same
  assessing  unit.  A village which has enacted a local law as provided in
  subdivision three of section fourteen hundred two of this chapter  shall
  be  deemed  an  assessing  unit  for purposes of this subdivision.   The
  hearing officer may, if he deems appropriate, view or inspect  the  real
  property  subject  to  review.  The  petitioner shall have the burden of
  proving entitlement to the relief sought.
    3. 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.
    4.  The  hearing officer shall determine all questions of fact and law
  de novo.