New York Laws
Article 10 - Department of Assessment and Taxation
166 - Consolidation of Separate Proceedings.

ยง 166. Consolidation of separate proceedings. Two or more persons may
unite in commencing and prosecuting the proceedings to vacate or modify
assessments; and when two or more persons have commenced separate
proceedings to vacate or modify assessments for the same improvement,
the court before whom the same are commenced or pending, or a judge
thereof at special term or chambers may, by order, upon due application
and notice, consolidate such separate proceedings into one proceeding.