ยง 612. Hearing of complaints. The commissioner or a duly authorized
representative thereof shall meet at the time and place specified in the
notice required by section six hundred eight of this chapter to hear
complaints in relation to assessments of special franchises. The
provisions of section five hundred twelve of this chapter shall apply so
far as practicable to the hearing of complaints pursuant to this
section. Nothing contained in this section shall be construed to require
a hearing to be conducted when no complaints have been filed.
Structure New York Laws
Article 6 - Assessment of Special Franchises
600 - Assessment of Special Franchises by Commissioner.
602 - Information to Be Furnished to Commissioner.
604 - Special Franchise Reports to Commissioner.
608 - Tentative Special Franchise Assessments; Notice Thereof.
614 - Determination of Final Assessment of Special Franchises.
618 - Notice of Final Assessment of Special Franchises to Owners Thereof.
620 - Adjustment of Special Franchise Assessments Upon Change of Fiscal Year.
622 - Special Franchise Assessments Subject to All Taxes.
624 - Tax on Special Franchise Not to Affect Other Taxes.
626 - Deductions Allowed Against Taxes on Special Franchises.