New York Real Property Tax Code § 718

When proceeding deemed abandoned
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§ 718. When proceeding deemed abandoned.  1. Where a proceeding is\ncommenced pursuant to this article to review the assessment of a parcel\nof real property which contains one, two or three family dwelling\nresidential real property, including such dwellings used in part for\nnonresidential purposes, but which are used primarily for residential\npurposes, and farm dwellings, or a parcel of real property which\ncontains residential real property consisting of more than three\ndwelling units held in condominium form of ownership, or a parcel of\nreal property which contains land used in agricultural production which\nis eligible for an agricultural assessment pursuant to section three\nhundred five or three hundred six of the agriculture and markets law,\nwhere the owner of such land has filed an annual application for an\nagricultural assessment, and farm buildings and structures thereon, as\ndefined in subdivision two of section four hundred eighty-three of this\nchapter, or any parcel of real property located in a city with a\npopulation of one million or more, unless a note of issue is filed and\nthe proceeding is placed on the court calendar within four years from\nthe last date provided by law for the commencement of the proceeding,\nthe proceeding thereon shall be deemed to have been abandoned and an\norder dismissing the petition shall be entered without notice and such\norder shall constitute a final adjudication of all issues raised in the\nproceeding, except where the parties otherwise stipulate or a court or\njudge otherwise orders on good cause shown within such four-year period.\n  2. Where a proceeding is commenced pursuant to this article to review\nthe assessment of a parcel of real property which solely contains\nproperty which is not subject to the provisions of subdivision one of\nthis section, a note of issue shall be filed in accordance with this\nsubdivision.\n  (a) Where a real property assessment challenge commenced under this\narticle has been pending for at least two years from the date of the\ncommencement of the proceeding, either party may demand, by serving a\nwritten demand, that the parties file a written appraisal of the\nproperty which is the subject of the proceeding and serve same within\none hundred twenty days of service of such demand. The demand shall be\nin writing and served by personal delivery or certified mail, return\nreceipt requested. Both parties shall thereafter file an appraisal or\nshow good cause as to why such demand cannot be complied with within\nsuch time period. Either party may move to dismiss the proceeding by\nreason of the other party's failure to prosecute the proceeding and file\nthe appraisal pursuant to the demand. Unless the party shows good cause\nfor failing to file the appraisal, the court may in its discretion\neither dismiss or grant the petition and such order shall constitute a\nfinal adjudication of all issues raised in the proceeding.\n  (b) Upon the serving and filing the appraisals pursuant to a demand\nmade under paragraph (a) of this subdivision, the court shall schedule a\nconference with the parties to be held within ninety days to discuss\nsettlement, resolve disclosure and decide other pretrial issues.\n  (c) After completion of the pretrial conference required by this\nsubdivision, the respondent may serve and file a written demand that\npetitioner file a note of issue within thirty days of service of the\ndemand therefor. The demand shall be in writing and served by personal\ndelivery or certified mail, return receipt requested. Should the\npetitioner fail to file a note of issue within thirty days of the\nservice of demand, the proceeding shall be deemed to have been\nabandoned, an order dismissing the petition shall be entered without\nnotice and such order shall constitute a final adjudication of all\nissues raised in the proceeding, unless the court or judge otherwise\norders on good cause shown.\n  (d) Should the respondent fail to deman

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