20 CRR-NY 3000.5NY-CRR

STATE COMPILATION OF CODES, RULES AND REGULATIONS OF THE STATE OF NEW YORK
TITLE 20. DEPARTMENT OF TAXATION AND FINANCE
CHAPTER XI. TAX APPEALS TRIBUNAL
PART 3000. TAX APPEALS TRIBUNAL RULES OF PRACTICE AND PROCEDURE
20 CRR-NY 3000.5
20 CRR-NY 3000.5
3000.5 Motion practice.
(a) General.
To better enable the parties to expeditiously resolve the controversy, this Part permits an application to the tribunal and to an administrative law judge for an order, known as a motion. Motions for costs or disbursements or motions related to discovery procedures as provided for in the CPLR will not be entertained. With the exception of motions filed pursuant to section 3000.9 of this Part, the tribunal and the administrative law judge shall be guided but not bound by the CPLR in resolving motions made pursuant to this Part.
(b) Procedure for filing a motion.
A motion to the tax appeals tribunal shall be addressed to and filed with the secretary. All other motions shall be addressed to and filed with the administrative law judge assigned to the proceeding or, if an administrative law judge has not been assigned, to the supervising administrative law judge. All motions shall be made in writing, except that oral motions may be made at hearings or in exceptional circumstances with permission of the secretary or the supervising administrative law judge. A copy of each written motion shall be served on the adverse party. Unless a different time period is otherwise prescribed by this Part or by direction of the administrative law judge, the adverse party shall have 30 days after the date of service of the motion to file a response and to serve a copy on the moving party. Replies to responses will not be entertained except with permission of the administrative law judge or the secretary. Papers may be filed or served as provided in section 3000.22 of this Part.
(c) Contents.
A notice of motion must be typewritten and specify the supporting papers (e.g., affidavits, admissions) upon which the motion is based and, in separate numbered paragraphs, the relief demanded and the grounds for such relief. Any brief shall be filed with the motion and a copy served on the adverse party. Any answering brief must be served with the response to the motion. Oral argument is not heard on a motion unless specific application is made for oral argument by a party and the administrative law judge or the secretary grants that application.
(d) Issuance of order.
All motions shall be decided on the moving papers, supporting papers and oral argument, if any. An order by an administrative law judge or by the tribunal will be issued within ninety days after a response has been served or the time to serve a response has expired. With notice to the parties, the time period for issuing a summary determination may be extended to six months.
(e) Postponement of hearing.
The filing of a motion does not constitute cause for postponement of a hearing from the date set, unless such continuance is specifically ordered by the administrative law judge following receipt of such motion.
(f) Review.
An order by an administrative law judge on any motion which does not finally determine all matters and issues contained in the petition, for purposes of review by the tribunal, shall not be deemed final and conclusive until the administrative law judge shall have rendered a determination on the remaining matters and issues. An order by the tribunal which does not finally determine all matters and issues contained in the petition, for purposes of review under article 78 of the CPLR, shall not be deemed final and conclusive until the tribunal shall have rendered a decision on the remaining matters and issues.
20 CRR-NY 3000.5
Current through September 30, 2022
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