New York Laws
Sub Part A - Taxes Administered by Cities, Counties and School Districts
1243 - Judicial Review.

(b) Where any tax imposed hereunder shall have been erroneously,
illegally or unconstitutionally assessed or collected and application
for the refund or revision thereof duly made to the proper fiscal
officer or officers, and such officer or officers or, in the case of a
city of one million or more which has established a tax appeals
tribunal, such tax appeals tribunal, shall have made a determination
denying such refund or revision, such determination shall be reviewable
by a proceeding under article seventy-eight of the civil practice law
and rules, provided, however, (1) that such proceeding is instituted
within four months after the giving of the notice of such denial, (2)
that a final determination of tax due was not previously made, and (3)
that an undertaking is filed with the proper fiscal officer or officers
in such amount and with such sureties as a justice of the supreme court
shall approve to the effect that if such proceeding be dismissed or the
tax confirmed, the taxpayer will pay all costs and charges which may
accrue in the prosecution of such proceeding.

Structure New York Laws