§ 732. Hearing procedures. 1. Small claims hearings shall be held\nwithin forty-five days after the final day for filing petitions. In the\nevent all such hearings cannot be held within forty-five days, hearings\nmay be held at a later date in accordance with the rules promulgated\npursuant to section seven hundred thirty-seven of this title. Such\nhearing, where practicable, shall be held at a location within the\ncounty in which the real property subject to review is located. The\npetitioner and assessing unit shall be advised by mail of the time and\nplace of such hearing at least ten working days prior to the date of the\nhearing; provided, however, failure to receive such notice in such time\nperiod shall not bar the holding of a hearing.\n 2. The petitioner need not present expert witnesses nor be represented\nby an attorney at such hearing. Such proceedings shall be conducted on\nan informal basis in such manner as to do substantial justice between\nthe parties according to the rules of substantive law. The petitioner\nshall not be bound by statutory provisions or rules of practice,\nprocedure, pleading or evidence. All statements and presentation of\nevidence made at the hearing by either party shall be made or presented\nto the hearing officer who shall assure that decorum is maintained at\nthe hearing. The hearing officer shall consider the best evidence\npresented in each particular case. Such evidence may include, but shall\nnot be limited to, the most recent equalization rate established for\nsuch assessing unit, the residential assessment ratio promulgated by the\ncommissioner pursuant to section seven hundred thirty-eight of this\ntitle, the uniform percentage of value stated on the latest tax bill,\nand the assessment of comparable residential properties within the same\nassessing unit. A village which has enacted a local law as provided in\nsubdivision three of section fourteen hundred two of this chapter shall\nbe deemed an assessing unit for purposes of this subdivision. The\nhearing officer may, if he deems appropriate, view or inspect the real\nproperty subject to review. The petitioner shall have the burden of\nproving entitlement to the relief sought.\n 3. All parties are required to appear at the hearing. Failure to\nappear shall result in the petition being determined upon inquest by the\nhearing officer based upon the available evidence submitted.\n 4. The hearing officer shall determine all questions of fact and law\nde novo.\n
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