New York Consolidated Laws, Real Property Tax Law - RPT § 1208. Hearing of complaints

The commissioner or a duly authorized representative thereof shall meet at the time and place specified in the notice required by section twelve hundred four of this chapter to hear complaints in relation to equalization rates, class ratios or class equalization rates.  The provisions of section five hundred twenty-five of this chapter shall apply so far as practicable to a hearing under this section.  Nothing contained in this section shall be construed to require a hearing to be conducted when no complaints have been filed.