New York Laws
Title 1-A - Special Proceeding for Small Claims Assessment Review
735 - Determination Not Precedent.

ยง 735. Determination not precedent. No transcript of testimony shall
be made of a small claims assessment review hearing. The hearing
officer's decision of a petition for small claims assessment review
shall not constitute precedent for any purpose or proceeding involving
the parties or any other person or persons except as provided in section
seven hundred thirty-nine of this title.