§ 251. Procedure for review. Where the application of the provisions
of this article is involved, the act of a recording officer in recording
or refusing to record an instrument, his determination, if any, and the
application of this article thereto, shall be subject to review in the
first instance by the commissioner of taxation and finance. Such review
may be requested, within the time provided for by section two hundred
fifty-seven-a or two hundred sixty-three of this article, as the case
may be, by a party to the instrument or person interested therein or in
the property affected thereby or such review may be initiated by the
commissioner of taxation and finance. After such review, the
commissioner of taxation and finance shall notify (i) the party or
person who has so requested such review or, in the case of such review
initiated by the commissioner of taxation and finance, the party to the
instrument or person interested therein or in the property affected
thereby, and (ii) the city of New York, or the county treasurer, as the
case may be, to whom the tax imposed by this article may be payable, of
his determination. Such determination shall be fixed and irrevocable
unless within ninety days of the mailing of such notice, the party or
person, who has so requested such review, or, in the case of such review
initiated by the commissioner of taxation and finance, any party to the
instrument or person interested therein or in the property affected
thereby, or the city of New York, or the county treasurer, as the case
may be, to whom the tax imposed by this article may be payable,
petitions the division of tax appeals for a hearing unless the parties
mentioned in clauses (i) and (ii) of this section waive their right to
petition in such matter. The division of tax appeals shall give not less
than three days written notice of the time and place of hearing, to be
served either personally or by mail on all persons who filed such a
petition, upon the commissioner of taxation and finance and upon the
city of New York or upon the county treasurer, as the case may be, to
whom such tax may be payable. The administrative law judge shall take
such proofs as may be necessary to establish a complete record and
thereupon issue his determination. After such hearing, the division of
tax appeals shall give notice of the determination of the administrative
law judge to such party or person who so filed such petition, to such
city or such county treasurer and to the commissioner of taxation and
finance. Such determination may be reviewed by the tax appeals tribunal,
as provided in article forty of this chapter, at the instance of any
party to such hearing, and by the city of New York or the county
treasurer, as the case may be, to whom such tax may be payable. The
decision of the tax appeals tribunal may be reviewed as provided in
section two thousand sixteen of this chapter except that the city of New
York or the county treasurer, as the case may be, to whom such tax may
be payable, may also apply for judicial review. The provisions of this
section shall be construed as amplifying and extending the rights of
review expressly provided in other sections of this article, and shall
in no manner be deemed a restriction thereof.