§ 734. Refund of taxes resulting from small claims assessment review.
1. If in a final order in any proceeding under this title, it is
determined that the assessment reviewed was excessive or unequal
pursuant to section seven hundred thirty of this title and ordered or
directed that the same be corrected and such order is not made in time
to enable the assessors or other appropriate officer, board or body to
make a new or corrected assessment prior to the expiration of the
warrant for the collection of any tax or special ad valorem levy upon
the real property the assessment of which has been determined to be
excessive or unequal, then any amount at any time collected upon such
excessive or unequal assessments shall be refunded within ninety days of
such decision in the same manner as provided for in section seven
hundred twenty-six of this chapter or as is otherwise provided by law
with respect to Nassau and Suffolk counties, provided, however, that no
application need be made by the petitioner for such refund. The notice
of the hearing officer to the clerk of the tax district shall constitute
an application for refund for the purpose of this section. Where a
refund is not made within ninety days, interest in the amount of one
percent per month shall be added to the amount to be refunded for each
month or part thereof in excess of ninety days and paid to the
petitioner. Notwithstanding paragraph (a) or (b) of subdivision one of
section seven hundred twenty-six of this chapter, where an assessment
reduction is not in excess of ten thousand dollars the amount of tax or
other levy, including interest thereon, to be refunded shall be charged
to the municipal corporation or special district by or on behalf of
which they were levied; or as is otherwise provided by law with respect
to Nassau and Suffolk counties.

2. In a city having a population of one million or more, the notice of
the hearing officer shall be mailed to the office of the city collector.