The New York City Tax Appeals Tribunal is an administrative court of the New York City government that conducts trials and hears appeals regarding city-administered taxes (other than real estate taxes).New York City Charter § 168 It is a non-mayoral executive agency and is not part of the state Unified Court System.
History The tribunal was created by vote in 1988.New York City Charter Revision Commission proposal for the establishment of a New York City Tax Tribunal, as approved by the electors of New York City on 3 November 1988. The legislature implanted the tribunal in further legislation in 1992.Chapter 808 of the Laws of 1992, volume 3, pages 4259–4329, enacted 7 August 1992.Chapter 809 of the Laws of 1992, volume 3, pages 4329–4330, enacted 7 August 1992.
See also New York City Office of Administrative Trials and Hearings New York City Tax Commission
References
External links
Tax Appeals Tribunal in the Rules of the City of New York