Legislation
SECTION 722
Costs
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 7, TITLE 1
§ 722. Costs. 1. If the assessment is reduced by an amount equal to or
greater than half the reduction claimed before the assessors or the
commissioner, in addition to such additional allowance as may be granted
pursuant to subdivision two of this section, costs and disbursements
shall be allowed against the assessing unit, or in a proceeding to
review a special franchise assessment, against the state. If the
assessment is reduced by an amount less than half the reduction claimed
before the assessors or the commissioner costs and disbursements may, in
the discretion of the court, be awarded against the assessing unit, or
in a proceeding to review a special franchise assessment, against the
state. The costs and disbursements shall not exceed those taxable in an
action upon the trial of an issue of fact in the supreme court, except
that (a) if evidence has been taken there shall be included in the
taxable costs and disbursements the expense of furnishing the court or
the referee with a copy of the stenographer's minutes of the evidence
taken and (b) an additional allowance may be granted by the court
pursuant to subdivision two of this section.
2. Where the court finds as a fact that (a) the assessment of the
property was increased without adequate cause after a final order,
administrative determination, or stipulation between the parties
determined the assessment thereof for a previous year or (b) the amount
of the assessment was grossly discriminatory, the court shall award to
the petitioner an additional allowance, not exceeding the amounts
hereinafter specified, according to the number of years that the
assessment of such property was increased without adequate cause or was
found to be grossly discriminatory and for which years proceedings to
review such assessment were brought as follows: one year, five hundred
dollars; two years, one thousand dollars; three years or more,
twenty-five hundred dollars. The term "a previous year" shall mean the
latest year for which an assessment was determined by a final order,
administrative determination, or stipulation between the parties.
greater than half the reduction claimed before the assessors or the
commissioner, in addition to such additional allowance as may be granted
pursuant to subdivision two of this section, costs and disbursements
shall be allowed against the assessing unit, or in a proceeding to
review a special franchise assessment, against the state. If the
assessment is reduced by an amount less than half the reduction claimed
before the assessors or the commissioner costs and disbursements may, in
the discretion of the court, be awarded against the assessing unit, or
in a proceeding to review a special franchise assessment, against the
state. The costs and disbursements shall not exceed those taxable in an
action upon the trial of an issue of fact in the supreme court, except
that (a) if evidence has been taken there shall be included in the
taxable costs and disbursements the expense of furnishing the court or
the referee with a copy of the stenographer's minutes of the evidence
taken and (b) an additional allowance may be granted by the court
pursuant to subdivision two of this section.
2. Where the court finds as a fact that (a) the assessment of the
property was increased without adequate cause after a final order,
administrative determination, or stipulation between the parties
determined the assessment thereof for a previous year or (b) the amount
of the assessment was grossly discriminatory, the court shall award to
the petitioner an additional allowance, not exceeding the amounts
hereinafter specified, according to the number of years that the
assessment of such property was increased without adequate cause or was
found to be grossly discriminatory and for which years proceedings to
review such assessment were brought as follows: one year, five hundred
dollars; two years, one thousand dollars; three years or more,
twenty-five hundred dollars. The term "a previous year" shall mean the
latest year for which an assessment was determined by a final order,
administrative determination, or stipulation between the parties.