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Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 1986/075, L.L. 1990/001 and L.L. 1992/008.
a. An independent tax appeals tribunal is hereby established. Such tribunal shall be within the office of administrative tax appeals established under section one hundred fifty of this charter. The tribunal shall have jurisdiction to hear and determine cases initiated by the filing of petitions protesting notices issued by the commissioner of finance, which give a person the right to a hearing, including but not limited to any notice of determination of tax due, of a tax deficiency, of a denial of a refund or credit application or of the refusal to grant, the suspension or the revocation of a license issued pursuant to chapter thirteen of title eleven of the administrative code, which notices relate to nonproperty taxes, excise taxes and annual vault charges imposed by the city, except those taxes and charges administered by the State of New York on behalf of the City of New York. For purposes of the preceding sentence, if the commissioner of finance fails to act with respect to a refund application before the expiration of the time period after which the taxpayer may file a petition for refund with the tribunal pursuant to subdivision (c) of section 11-529 or subdivision three of section 11-680 of the administrative code, such failure shall be deemed to be a notice of denial of a refund issued by the commissioner of finance pursuant to such subdivision. The tribunal shall review petitions and other documents submitted to it, hold hearings, and render decisions as provided in this chapter. In rendering its decisions on claims asserted by taxpayers or the commissioner of finance, the tribunal shall have the same power and authority as the commissioner of finance to impose, modify or waive any taxes within its jurisdiction, interest thereon, and any applicable civil penalties. In appeals in which the rules of the commissioner of finance are at issue, the tribunal shall have the power and authority to rule on the legality of such rules.
b. The tribunal shall be composed of three commissioners, each of whom shall be appointed by the mayor. The mayor shall designate one of the three commissioners as president of the tribunal, who shall serve as president during his or her term as commissioner. The president of the tribunal, in addition to performing his or her duties as a commissioner, shall be in charge of the administration and operation of the tribunal. Each commissioner shall serve a term of six years, except the mayor shall specify in the case of the first three commissioners appointed that (i) the term of one of those commissioners shall expire on June thirtieth, nineteen hundred and ninety-two, (ii) the term of another of those commissioners shall expire on June thirtieth, nineteen hundred and ninety-four, and (iii) the term of the commissioner designated president shall expire on June thirtieth, nineteen hundred and ninety-six. The mayor may remove any commissioner from the tribunal for neglect of duty, for inability to perform duties because of mental or physical disability, for malfeasance or for any other just cause, after providing such commissioner prior notice and an opportunity to be heard. The mayor shall fill any vacancy in the tribunal occurring other than by expiration of term in the same manner as for making original appointments, except an appointment to fill a vacancy shall expire at the end of the term of the commissioner whose departure created the vacancy. The number of commissioners on the tribunal may be increased by local law.
c. No person shall be appointed as a commissioner unless that person possesses substantial knowledge and competence in the area of taxation and has been admitted to practice as an attorney in the State of New York for at least ten years. Every commissioner, while in office, shall give his or her whole time to the duties of the office, and shall not engage in the practice of law or other occupation, profession or employment. Each commissioner shall receive an annual salary in the same amount as is payable to a judge of the civil court of the City of New York. A commissioner's annual salary shall not be diminished during his or her term of office.
d. The president of the tribunal shall appoint administrative law judges, subject to appropriations therefor, who shall be authorized to conduct any hearing or motion procedure within the jurisdiction of the tribunal, subject to en banc review by the tribunal. Each administrative law judge shall be an attorney admitted to practice in the state of New York for at least five years or is currently employed as a hearing officer in the department of finance. Each administrative law judge shall be appointed pursuant to the civil service law. The president may designate one of the administrative law judges to be the chief administrative law judge, having such powers as are prescribed under the rules of the tribunal. A determination issued by an administrative law judge shall finally decide the matters in controversy unless any party to the hearing takes exception by timely requesting a review by the tribunal sitting en banc as provided for by rules adopted under section one hundred sixty-nine of the charter. Determinations issued by administrative law judges shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state.
e. The president of the tribunal shall appoint presiding officers, subject to appropriations therefor, who shall be authorized to conduct small claims hearings under a procedural system to be established pursuant to subdivision e of section one hundred sixty-nine of the charter. The qualifications for the position of presiding officer shall be determined by rules adopted pursuant to subdivision e of section one hundred sixty-nine of the charter, and each presiding officer shall be appointed pursuant to the civil service law.
f. The tribunal shall collect, compile and prepare for publication statistics and other data with respect to its operations, and shall submit annually to the mayor a report on such operations, including, but not limited to, the number of proceedings initiated, the types of dispositions made and the number of proceedings pending.
Editor's note: For related unconsolidated provisions, see Administrative Code Appendix A at L.L. 2007/059.
Pursuant to chapter forty-five of this charter, the tribunal shall promulgate rules of procedure, which shall include, but not be limited to, rules on the following matters:
a. The types of representatives, such as accountants and enrolled agents enrolled to practice before the internal revenue service, who may appear, in addition to lawyers, on behalf of a petitioner before the tribunal;
b. The form and contents of the petition, answer, affidavits and memoranda to be submitted to the tribunal, and reasonable time limitations for serving and filing such papers;
c. A procedure for promptly hearing and determining any matter concerning jeopardy assessments or predecision warrants based thereon;
d. A procedural system guaranteeing a hearing in compliance with chapter forty-five of this charter. Such a system shall be designed to assign each petition filed with the tribunal to an administrative law judge who shall hear and determine all matters pertaining to questions of law or fact. Such a system also shall be designed to require the tribunal to review en banc at the request of any party the determination rendered by an administrative law judge, provided, however, that if there is no such request for a review within thirty days of the giving of notice of such determination by the administrative law judge, such determination shall finally and irrevocably decide all the issues in the proceeding before the administrative law judge and shall be considered a final decision of the tribunal upon the expiration of such thirty-day period, except that, notwithstanding any other provision of law, such determination by the administrative law judge shall not be subject to judicial review. Such a system shall provide that the tribunal may, based upon the record of the hearing before the administrative law judge, make its own findings of fact and conclusions of law and issue a decision either affirming, reversing or modifying the determination of the administrative law judge, or the tribunal may remand the case for additional proceedings before the administrative law judge, as it may deem appropriate. The tribunal in its discretion may grant oral argument. Such a system shall provide that when the tribunal reviews a matter en banc it must have a majority present and that not less than two votes shall be necessary to take any action. Such a system also shall provide for a pre-hearing conference at which settlement is encouraged; reasonable discovery; and the submission of papers addressing both the factual and legal merits in each proceeding;
e. A procedural system to be followed in cases in which the matter in controversy is ten thousand dollars or less, exclusive of interest and penalties. Such a system shall be designed to provide a simplified and informal procedure for such small claims proceedings. The option to proceed with a small claims hearing shall be exercised by the petitioner. At any time prior to the conclusion of such hearing, a petitioner may by written notice to the tribunal discontinue such small claims hearing and request that the matter be transferred to a hearing conducted before an administrative law judge. Such transfer shall be effectuated by such written notice and such discontinuance shall be without prejudice to any subsequent hearing before an administrative law judge. The determination of the presiding officer conducting the small claims hearing shall be conclusive upon all parties, shall be considered a final decision of the tribunal and shall not be subject to review by the tribunal sitting en banc or by any court of the state. However, the tribunal may order a rehearing upon proof or allegation of misconduct by the small claims presiding officer. Determinations issued by presiding officers shall not be cited, shall not be considered as precedent nor given any force or effect in any other proceedings conducted by the tribunal or in any judicial proceedings conducted in this state; and
f. A method for notifying taxpayers and the commissioner of finance of, and for publishing, the decisions of the tribunal.
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