§ 720. Action by court upon the pleadings. 1. (a) If the court
determines from the pleadings for any of the reasons alleged in the
petition that the assessment being reviewed is unlawful it shall order
the assessment stricken from the roll or where appropriate entered on
the exempt portion of the roll.

(b) If the court determines that the assessment being reviewed is
excessive or unequal, it shall order a revised assessment of the real
property of the petitioner or the correction of the assessment upon the
roll, in whole or in part, in such manner as shall be in accordance with
law or as shall make it conform to other assessments upon the same roll
and secure equality of assessment, provided, however, that except in
cities with a population of one million or more an assessment may not be
ordered reduced to an amount less than that requested by the petitioner
in a petition or any amended petition verified pursuant to section seven
hundred six of this title. If the real property is partially exempt from
taxation, and the order does not specify how much of the total assessed
value, as determined by the court, is exempt from taxation, the
exemption shall be reduced so as to preserve the ratio of taxable
assessed value to the total assessed value that existed on the final
assessment roll.

(c) If the court determines that the real property is misclassified,
it shall order the correction of the class designation upon the roll.

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 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
finding the value of the property and the proper assessment thereof
shall contain the essential facts found upon which the ultimate finding
of facts is made.

3. (a) For the purposes of this subdivision:

(1) "Major type of property" in special assessing units for
assessments on rolls completed before January first, nineteen hundred
eighty-two and in other than special assessing units means each of the
following:

(i) residential: all one, two and three family residential real
property including such dwellings used in part for non-residential
purposes but which are used primarily for residential purposes, except
such property held in cooperative or condominium forms of ownership
provided, however, that in any approved assessing unit which has adopted
the provisions of section nineteen hundred three of this chapter the
residential type shall be the homestead class as defined in this
chapter;

(ii) farm, forest and vacant: all real property used primarily for
agricultural or forestry purposes and all real property which contains
no significant improvement;

(iii) public utility: all real property primarily used for the
provision to the public of communications or transportation services,
electric power, water or gas;

(iv) all other: all real property not included in any other major
type.

(2) "Major type of property" in special assessing units, for
assessments on rolls completed after December thirty-first, nineteen
hundred eighty-one, shall mean classes one, two, three and four as
defined in subdivision one of section eighteen hundred two of this
chapter.

(3) "Stratified random sample" means the sorting of all taxable
parcels except public utility property, on the assessment roll to be
used for the selection of parcels, into a number of mutually exclusive
categories each of which is sampled independently in such a manner that
each parcel in each such category shall have an equal opportunity to be
selected.

(b) Evidence on the issue of whether an assessment is unequal shall be
limited to the following as hereinafter provided.

(1) By the selected parcels method as determined by stratified random
sample.

The parties shall mutually agree on the methods of stratification,
computation of ratio and selection of the parcels to be appraised, the
number of such parcels and the number of witnesses to be heard with
respect to such issue. Such parcels shall be selected so as to
constitute a stratified random sample of all locally assessed taxable
parcels on the assessment roll containing the assessment under review or
the latest assessment roll sampled by the board in establishing the
state equalization rate for such roll; provided, however, for
assessments on rolls completed after December thirty-first, nineteen
hundred eighty-one, in special assessing units such parcels shall
constitute a stratified random sample of all locally assessed taxable
property in the major type of property in which the property under
review is classified; provided further, however, for assessment rolls
completed after December thirty-first, nineteen hundred eighty-one, in
special assessing units public utility property shall be sampled as the
parties agree, or if the parties fail to agree, as the court directs. In
special assessing units for assessment rolls completed prior to January
first, nineteen hundred eighty-two and in other than special assessing
units public utility property shall be added to the parcels selected for
the stratified random sample when such property is a significant portion
of the total locally assessed taxable assessed value of the assessing
unit; in such case, representative parcels shall be agreed upon by the
parties or selected by the court if no such agreement is reached. In the
event that proceedings for more than one year are consolidated for
trial, evidence may be introduced to adjust the ratio derived from the
selected parcels provided for in this subdivision so as to make such
ratio applicable to the other assessment rolls included in such
consolidation. For the purpose of this subdivision, stratification shall
be based on major type of property and assessed value within each such
major type; provided however, that for assessments on rolls completed
after December thirty-first, nineteen hundred eighty-one, in special
assessing units stratification shall be based on the assessed value of
parcels within the major type of property in which the assessment under
review is classified. Nothing in this subdivision shall prevent the
parties from agreeing, with approval of the court, to any other method
of stratification in place of or in addition to major type of property
or assessed value of property. Stratification shall be made in
accordance with the information contained on the assessment roll from
which the parcels to be appraised are to be selected. The assessment
under review shall be excluded from the stratification and the sample.

In addition to the selected parcels, additional parcels shall be
selected in the same manner for use as substitutes for selected parcels
for which the parties agree that an appraisal cannot be made. If the
parties fail to agree on the feasibility of appraising a selected parcel
or an appropriate substitute the court shall make such determinations.

In the event the parties fail to agree on such methods or selected
parcels or on the number of witnesses, upon application of either party
the court or referee shall select a qualified expert, who shall devise
such methods and select the parcels to be appraised, or shall determine
the number or witnesses, or both, as the case may be. Before any
testimony is given by either party as to the value of such parcels, each
party shall simultaneously file with the court or referee, on a date
fixed by the court or referee, a written statement or tabulation of the
appraised values placed upon such parcels by the witnesses of the
respective parties, and each party shall serve on the other at the same
time a copy of such statement or tabulation of values stated by his
witnesses.

(2) By actual sales of real property within the assessing units that
occurred during the year in which the assessment under review was made:

(3) By other methods.

The parties shall be limited in their proof on the trial of such issue
to such parcels and witnesses, except that in any event, whether or not
parcels are selected as hereinabove provided, evidence may be given by
either party as to the following:

(a) in all assessing units other than special assessing units as
defined in section eighteen hundred one of this chapter, the state
equalization rate established for the roll containing the assessment
under review;

(b) in all special assessing units as defined in section eighteen
hundred one of this chapter, only for proceedings commenced with respect
to assessment rolls completed prior to January first, nineteen hundred
eighty-two, the latest applicable equalization rate established for the
roll containing the assessment under review; or

(c) in all special assessing units as defined in section eighteen
hundred one of this chapter, only for proceedings commenced with respect
to assessment rolls completed after December thirty-first, nineteen
hundred eighty-one, the latest applicable class ratio established for
the roll containing the assessment under review; or

(d) in all assessing units, the uniform percentage of value stated on
the tax bill for the roll containing the assessment under review.

4. Notwithstanding the enactment of a local law as provided in
subdivision three of section fourteen hundred two of this chapter, a
village shall be deemed an assessing unit for purposes of this section.