111. Review. Any such tax may be reviewed by a proceeding under article seventy-eight of the civil practice law and rules and any local law or ordinance imposing any such tax or taxes shall include provisions making such review available upon reasonable conditions including a requirement that application for review be made within thirty days after the determination of the amount of the tax or taxes, and that the amount of the tax or taxes, interest and penalties and security for costs, be first deposited.
Last modified: February 3, 2019