Adjudged that the petition is granted, on the law, with costs, the determination denying the petitioner's small claims assessment review complaint to reduce their property tax assessment for the tax year 2014/2015 is annulled, and the matter is remitted to the Small Claims Tax Assessment Hearing Officer for further proceedings consistent herewith.
As a threshold matter, since the challenged determination was not made after a quasi-judicial evidentiary hearing, this...
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