N.Y. Real Prop. Tax Law § 742

§ 742. Appearance by commissioner in proceeding to review a special\nfranchise assessment. 1. In any proceeding to review a special franchise\nassessment, the commissioner may appear by counsel designated by the\nattorney general. The attorney general or such counsel may employ\nexperts. The compensation of such counsel and experts and their\nnecessary expenses incurred in such proceeding and upon any appeal\ntherein shall be a charge upon the assessing unit upon whose rolls\nappears the assessment sought to be reviewed and the amount thereof\nshall be audited, allowed and paid in the same manner as other claims\nagainst the assessing unit. Where the assessment of a special franchise\nin more than one assessing unit is reviewed in one proceeding, separate\naccounts for such compensation and expenses shall be rendered to the\nproper officer of each of the assessing units. Any charge imposed\npursuant to this subdivision shall be limited to proceedings commenced\nby a special franchise owner.\n 2. If provision has not been made for the payment of such expense in\nany year, the officers who are empowered by law to make such provisions\nin any assessing unit shall raise such amount as may be necessary in any\nmanner provided by law and shall pay such expense therefrom.\n