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.
Structure New York Laws
Article 10 - Department of Assessment and Taxation
160 - Department of Assessment and Taxation; Powers and Duties of Assessors.
161 - Description of Premises.
162 - Rebates and Deficiencies.
163 - Assessment Not Invalidated by Irregularities.
164 - Right to Review Assessment or Tax for Local Improvement Limited.