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.
Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 1993/104.