New York Real Property Tax Code § 735

Determination not precedent
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§ 735. Determination not precedent. No transcript of testimony shall\nbe made of a small claims assessment review hearing. The hearing\nofficer's decision of a petition for small claims assessment review\nshall not constitute precedent for any purpose or proceeding involving\nthe parties or any other person or persons except as provided in section\nseven hundred thirty-nine of this title.\n

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