N.Y. Real Prop. Tax Law § 612

§ 612. Hearing of complaints. The commissioner or a duly authorized\nrepresentative thereof shall meet at the time and place specified in the\nnotice required by section six hundred eight of this chapter to hear\ncomplaints in relation to assessments of special franchises. The\nprovisions of section five hundred twelve of this chapter shall apply so\nfar as practicable to the hearing of complaints pursuant to this\nsection. Nothing contained in this section shall be construed to require\na hearing to be conducted when no complaints have been filed.\n