New York Laws
Article 10 - Department of Assessment and Taxation
164 - Right to Review Assessment or Tax for Local Improvement Limited.

§ 164. Right to review assessment or tax for local improvement
limited. No action or proceeding to set aside, vacate, cancel or annul
any assessment or tax for a local improvement shall be maintained,
except for total want of jurisdiction to levy and assess the same on the
part of the officers, board or body authorized by law to make such levy
or assessment or to order the improvement on account of which the levy
or assessment was made. No action or proceeding shall be maintained to
modify or reduce any such assessment or tax except for fraud or
substantial error by reason of which the amount of such tax or
assessment is in excess of the amount which should have been lawfully
levied or assessed.

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