You are here: / / SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED.

SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED.

The Second Department determined the small claims assessment review (SCAR) of the tax assessments for petitioners’ properties was proper. The court explained the nature of the SCAR proceeding and the criteria for a court review of a SCAR ruling:

​

“The Real Property Tax Law provides that hearings held pursuant to the Small Claims Assessment Review procedure are to be conducted on an informal basis, and the hearing officer is vested with the discretion to consider a wide variety of sources and information, including comparable recent sales, in evaluating tax assessments”… . “The hearing officer shall consider the best evidence presented in each particular case” (RPTL 732[2]), and the hearing officer is required to “determine all questions of fact and law de novo” (RPTL 732[4]). “The decision of the hearing officer shall state the findings of fact and the evidence upon which it is based” (RPTL 733[4]).

“Once a homeowner opts to commence a SCAR proceeding, that property owner waives his or her right to commence a tax review proceeding in Supreme Court under RPTL article 7, title 1, and court review of a JHO’s determination is limited to commencement of a proceeding pursuant to CPLR article 78″…. Accordingly, “[w]hen a hearing officer’s determination is contested, the court’s role is limited to ascertaining whether that determination has a rational basis, that is, whether it is not affected by an error of law or not arbitrary and capricious” … . Matter of Klein v Department of Assessment, 2017 NY Slip Op 02988, 2nd Dept 4-19-17

 

REAL PROPERTY TAX LAW (SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED)/TAX (REAL PROPERTY, SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED)/ASSESSMENTS (REAL PROPERTY TAX LAW, SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED)/SMALL CLAIMS ASSESSMENT REVIEW (SCAR) (REAL PROPERTY TAX LAW, SMALL CLAIMS ASSESSMENT REVIEW (SCAR) CRITERIA EXPLAINED)

You might also like
The Existence of Probable Cause Required Dismissal of Causes of Action for False Arrest, False Imprisonment, Malicious Prosecution and Violation of Civil Rights (42 USC 1983)
CRITERIA FOR COURT REVIEW OF THE EXPULSION OF A STUDENT FROM A PRIVATE COLLEGE EXPLAINED.
INJURY WHILE TRIMMING A TREE NOT ACTIONABLE UNDER LABOR LAW 200 OR LABOR LAW 240(1).
TOWN EXCEEDED ITS AUTHORITY AND VIOLATED A FEDERAL REGULATION WHEN IT ASSESSED CONSULTING FEES IN CONNECTION WITH PETITIONER’S REQUESTS FOR A SPECIAL USE PERMIT AND A VARIANCE TO CONSTRUCT A HAM RADIO ANTENNA ON PETITIONER’S PROPERTY (SECOND DEPT).
THE FOSTER CARE AGENCY DID NOT PROVE IT MADE DILIGENT EFFORTS TO ENCOURAGE AND STRENGTHEN THE PARENT-CHILD RELATIONSHIP BEFORE FILING THE PETITION TO TERMINATE MOTHER’S PARENTAL RIGHTS; PETITION DISMISSED (SECOND DEPT).
REPAIRING A LIGHT FIXTURE IS COVERED UNDER BOTH LABOR LAW 240 (1) AND 241 (6), DEFENDANTS’ MOTION FOR SUMMARY JUDGMENT SHOULD NOT HAVE BEEN GRANTED (SECOND DEPT).
CONCLUSORY AND SPECULATIVE ALLEGATIONS WILL NOT SUPPORT PIERCING THE CORPORATE VEIL (SECOND DEPT).
THE DOCTRINE OF THE LAW OF THE CASE PRECLUDED CONSIDERATION OF WHETHER THE BANK COMPLIED WITH THE NOTICE PROVISIONS OF RPAPL 1304; THE ISSUE HAD BEEN DETERMINED IN THE BANK’S FAVOR AT THE SUMMARY JUDGMENT STAGE AND SHOULD NOT HAVE BEEN RECONSIDERED, SUA SPONTE, WHEN THE BANK MOVED FOR A JUDGMENT OF FORECLOSURE (SECOND DEPT).

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2025 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

APPLICATION TO ADD HANDGUNS TO PISTOL PERMIT PROPERLY DENIED BASED UPON PETITIONER’S... DEFENDANT DID NOT DEMONSTRATE A LOAN WAS ORALLY CONVERTED TO A GIFT BY DECEDENT,...