N.Y. Real Property Tax Law 1130 – Trial of issues
§ 1130. Trial of issues. 1. If a duly verified answer is filed with the county clerk and served upon the attorney for such tax district within the period mentioned in the notice published pursuant to section eleven hundred twenty-four of this title, the court shall summarily hear and determine the issues raised by the petition and answer in the same manner and under the same rules as it hears and determines other proceedings or actions, except as otherwise provided in this article. Upon such trial, proof that the tax was paid, together with all interest, penalties and other charges which may have been due, or that the property was not subject to tax shall constitute a complete defense.
Terms Used In N.Y. Real Property Tax Law 1130
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Tax district: means : (a) a county, other than (i) a county for which the cities and towns enforce delinquent taxes pursuant to the county administrative code, or (ii) a county wholly contained within a city;
(b) a city, other than a city for which the county enforces delinquent taxes pursuant to the city charter;
(c) a village, other than a village for which the county enforces delinquent taxes pursuant to section fourteen hundred forty-two of this chapter; or
(d) a town in a county in which towns enforce delinquent taxes pursuant to the county administrative code. See N.Y. Real Property Tax Law 1102 - Testimony: Evidence presented orally by witnesses during trials or before grand juries.
- Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
2. If it appears to the court that testimony is necessary for the proper disposition of the matter, it shall take evidence or appoint a referee to take such evidence as it may direct. The referee shall report to the court his or her findings of fact and conclusions of law and the evidence upon which it is based, which shall constitute a part of the proceedings upon which the determination of the court shall be made. The report of the referee and the decision or final order of the court shall contain the essential facts upon which the ultimate finding of facts is made.