• § 7-210 - Liability of real holding owner for failure to maintain sidewalk
  • § 19-152 - Duties And Obligations of Property Owners
  • § nineteen-152.two - Claim process
  • § 19-152.iii - Appeal procedure

§ vii-210 - Liability of real holding owner for failure to maintain sidewalk in a reasonably safe condition.

a. It shall be the duty of the possessor of real property abutting any sidewalk, including, just not express to, the intersection quadrant for corner property, to maintain such sidewalk in a reasonably safe condition.

b. Notwithstanding whatever other provision of police, the owner of real property abutting any sidewalk, including, merely not express to, the intersection quadrant for corner holding, shall be liable for whatsoever injury to property or personal injury, including death, proximately caused by the failure of such owner to maintain such sidewalk in a reasonably safe status. Failure to maintain such sidewalk in a reasonably safe status shall include, but not be limited to, the negligent failure to install, construct, reconstruct, repave, repair or replace lacking sidewalk flags and the negligent failure to remove snowfall, ice, dirt or other textile from the sidewalk. This subdivision shall not apply to one-, ii- or iii-family unit residential real belongings that is (i) in whole or in part, possessor occupied, and (2) used exclusively for residential purposes.

c. Notwithstanding whatever other provision of law, the city shall not be liable for any injury to property or personal injury, including death, proximately caused by the failure to maintain sidewalks (other than sidewalks abutting one-, two- or three-family residential existent property that is (i) in whole or in part, owner occupied, and (ii) used exclusively for residential purposes) in a reasonably safe condition. This subdivision shall not exist construed to apply to the liability of the city as a property owner pursuant to subdivision b of this department.

d. Nothing in this department shall in any manner affect the provisions of this affiliate or of any other law or rule governing the manner in which an action or proceeding against the urban center is commenced, including any provisions requiring prior detect to the city of defective conditions.

§ xix-152 - Duties And Obligations Of Property Owners With Respect To Sidewalks And Lots

a. The owner of whatsoever real holding, at his or her own cost and expense, shall (i) install, construct, repave, reconstruct and repair the sidewalk flags in front of or abutting such holding, including but not express to the intersection quadrant for corner property, and (ii) fence any vacant lot or lots, fill whatsoever sunken lot or lots and/or cut downward any raised lots comprising part or all of such property whenever the commissioner of the department shall and so order or direct. The commissioner shall and then order or direct the owner to reinstall, construct, reconstruct, repave or repair a lacking sidewalk flag in front end of or abutting such property, including just not limited to the intersection quadrant for corner property or fence any vacant lot or lots, fill up any sunken lot or lots and/or cut downwardly any raised lots comprising part or all of such property after an inspection of such real property past a departmental inspector. The commissioner shall not straight the owner to reinstall, reconstruct, repave or repair a sidewalk flag which was damaged by the City, its agents or whatever contractor employed by the Urban center during the course of a Metropolis capital construction project. The commissioner shall direct the owner to install, reinstall, construct, reconstruct, repave or repair but those sidewalk flags which comprise a substantial defect. For the purposes of this subdivision, a substantial defect shall include whatsoever of the post-obit:

  1. where one or more sidewalk flags is missing or where the sidewalk was never congenital;
  2. one or more sidewalk flag(s) are croaky to such an extent that one or more pieces of the flag(south) may exist loosened or readily removed;
  3. an undermined sidewalk flag beneath which in that location is a visible void or a loose sidewalk flag that rocks or seesaws;
  4. a trip hazard, where the vertical grade differential betwixt adjacent sidewalk flags is greater than or equal to one half inch or where a sidewalk flag contains one or more surface defects of one inch or greater in all horizontal directions and is one half inch or more in depth;
  5. improper gradient, which shall mean (i) a flag that does not drain toward the curb and retains water, (ii) flag(s) that must be replaced to provide for adequate drainage or (three) a cross gradient exceeding established standards;
  6. hardware defects which shall mean (i) hardware or other appurtenances not affluent within i/2" of the sidewalk surface or (two) cellar doors that deflect greater than ane inch when walked on, are not sideslip resistant or are otherwise in a dangerous or unsafe condition;
  7. a defect involving structural integrity, which shall hateful a flag that has a common joint, which is not an expansion articulation, with a lacking flag and has a crack that meets such common joint and one other joint;
  8. non-compliance with DOT specifications for sidewalk structure; and
  9. patchwork which shall hateful (i) less than foll-depth repairs to all or role of the surface area of broken, cracked or chipped flag(s) or (two) flag(s) which are partially or wholly constructed with cobblestone or other unapproved non-concrete cloth; except that, patchwork resulting from the installation of canopy poles, meters, light poles, signs and motorcoach stop shelters shall not be subject to the provisions of this subdivision unless the patchwork constitutes a substantial defect as set forth in paragraphs (1) through (8) of this subdivision.

a-i. An possessor of real property shall behave the price for repairing, repaving, installing, reinstalling, constructing or reconstructing whatsoever sidewalk flag in front of or abutting his or her property, including but non limited to the intersection quadrant for corner property, accounted to accept a substantial defect which is discovered in the course of a City capital letter construction project or pursuant to the department'due south prior notification program, wherein the section receives notification of a defective sidewalk flag(s) by whatsoever member of the general public or by an employee of the department. However, with respect to substantial defects identified pursuant to the prior notification programme, the sidewalk must exist deemed to be a chance prior to the issuance of a violation for any substantial defect contained in subdivision a of this section for any sidewalk flag on such sidewalk. For purposes of this subdivision, a hazard shall exist on any sidewalk where in that location is any of the following:

  1. one or more than sidewalk flags is missing or the sidewalk was never built;
  2. one or more sidewalk flag(due south) is cracked to such an extent that one or more pieces of the flag(s) may be loosened or readily removed;
  3. an undermined sidewalk flag below which at that place is a visible void;
  4. a loose sidewalk flag that rocks or seesaws;
  5. a vertical grade differential between adjacent sidewalk flags greater than or equal to ane half inch or a sidewalk flag which contains one or more surface defects of one inch or greater in all horizontal directions and is 1 half inch or more in depth; or
  6. cellar doors that deflect greater than one inch when walked on, are not skid resistant or are otherwise in a dangerous or unsafe status.

b. All such piece of work shall be done in accordance with such specifications and regulations prescribed by the department.

c. Whenever the department shall determine that a sidewalk flag should be installed, constructed, reconstructed, or repaved, or that a vacant lot should exist fenced, or a sunken lot filled or a raised lot cut down, it may order the owner of the property abutting on such sidewalk flag or the owner of such vacant, sunken or raised lot by issuing a violation society to perform such work. Such social club shall provide a detailed explanation of the inspection and the sidewalk defects according to sidewalk flags including a detailed diagram of the property and defects by type. The order shall likewise inform the possessor of the existence of the borough offices within the department together with an caption of the procedures utilized by the borough office equally provided for in paragraph xviii of subdivision a of section twenty-nine hundred three of the New York Urban center charter also as a complaint and appeal process, including the right to request a reinspection and then the right to appeal by filing a discover of claim with the office of the comptroller of the City of New York and thereafter a petition for appeal and commence a proceeding to review and/or correct the find of account and/or the quality of the work performed under the direction of or by the department equally provided herein and the procedures equally to how to appeal by filing a notice of claim with the office of the comptroller of the Urban center of New York and how to file a petition and commence a proceeding to review and/or right the detect of account and/or the quality of the work performed as provided herein and the location where the forms may be obtained. Such society shall specify the work to be performed, an approximate of the cost of the work to repair the defects and the order shall also specify a reasonable time for compliance, provided that the time for compliance shall exist a minimum of seventy-v (75) days. The department shall, by appropriate regulations, provide for a reinspection by a different departmental inspector than the inspector that conducted the starting time or original inspection upon asking of the holding owner to the advisable civic office. Where advisable, the department shall notify the property owner of the date of reinspection at least five days prior to the reinspection appointment. Such inspector conducting the reinspection shall comport an independent inspection of the belongings without access to the reports from the first inspection. The inspector conducting the reinspection shall file a new report and the section shall outcome a new order to the owner specifying the results of the reinspection with a detailed diagram of the belongings and defects past type. Such order shall also suggest the possessor of the procedures utilized past the civic office as provided for in paragraph eighteen of subdivision a of department 20-nine hundred three of the New York Urban center charter and besides of the correct to claiming the notice of account and/or the quality of the work performed past filing a discover of claim with the office of the comptroller and thereafter a petition and commence a proceeding to review and/or correct the notice of account and/or the quality of the work performed nether the direction of or by the department as provided in sections xix-152.2 and 19-152.3 of the code and specify the procedures as to how to appeal by filing a detect of claim with the function of the comptroller of the City of New York and how to file a petition and commence a proceeding to review and/or correct the notice of account and/or the quality of the work performed and the location where the forms may be obtained.

d. If the section has been notified in writing of the being of a lacking, unsafe, unsafe or obstructed status of a sidewalk pursuant to subdivision (c) of department 7-201 of the code, and the department determines that such condition constitutes an immediate danger to the public, it may notify the property owner that such condition constitutes an immediate danger to the public and straight such owner to repair aforementioned within ten days of the service of the notice.

e. Upon the owner's failure to comply with such guild or find within 70-five (75) days of service and filing thereof, or within x days if such period is fixed past the department pursuant to subdivision d of this section, the department may perform the work or cause aforementioned to be performed under the supervision of the department, the toll of which, together with administrative expenses, every bit determined by the commissioner, but not to exceed 20 pct of the price of performance, shall constitute a debt recoverable from the owner by lien on the property affected or otherwise. Upon entry past the Metropolis collector, in the volume in which such charges are to be entered, of the amount definitely computed every bit a statement of account by the department, such debt shall become a lien prior to all liens or encumbrances on such property, other than taxes. An possessor shall exist accounted to accept complied with this subdivision if he or she obtains a permit from the department to perform such work every bit specified in the lodge within the time set forth therein and completes such work inside ten days thereafter.

f. Service of a discover or order by the department upon an owner pursuant to the provisions of this department shall exist made upon such possessor or upon his or her designated managing agent personally or by certified or registered mail, render receipt requested, addressed to the person whose name appears on the records of the City collector as beingness the owner of the premises. If the records of the City collector bear witness that a political party, other than the owner, has been designated to receive taxation bills for such property, the notice shall exist mailed to such party every bit well as to the owner of record, at his or her last known accost, or, if it is a multiple home, service upon the owner or managing agent may be made in accordance with department 27-2095 of the code. If the mail service returns the order with a notation that the owner refused to accept delivery of such notice, it may be served past ordinary mail and posted in a conspicuous identify on the bounds.

thou. A copy of such notice or order shall too exist filed in the role of the clerk of each canton where the property is situated, together with proof of service thereof.

h. Nothing contained in this section shall impair or diminish the ability of the City to install, construct, reconstruct, repave or repair sidewalk flags or to fence vacant lots or to make full sunken lots or to cut downwardly raised lots or to enter into contracts with the owners of bounds abutting on streets for such installation, construction, reconstruction, repaving or repair of sidewalk flags or fencing of vacant lots or filling of sunken lots, or cutting down of any raised lots, in accordance with the rules of the procurement policy board. Nor shall annihilation contained in this section bear upon or impair whatsoever act done or right accrued or accruing, or acquired, or liability incurred prior to the effective date of this section, but the same may exist enjoyed or asserted as fully and to the aforementioned extent as if this section had not been enacted.

i. After the piece of work has been performed or after inspection by the department in the case where the work was performed nether the direction of the section a observe of such account, stating the amount due and the nature of the charge, shall be mailed by the City collector, within five days after such entry, to the last known address of the person whose proper name appears on the records of the City collector as beingness the possessor or agent or as the person designated by the owner to receive revenue enhancement bills or, where no name appears, to the premises, addressed to either the possessor or the amanuensis. Such observe shall also inform the leaseholder of the beingness of a complaint and appeal procedure including the procedures utilized by the borough role equally provided for in paragraph eighteen of subdivision a of section twenty-ix hundred three of the New York City charter the right to appeal the amount due and the quality of work performed under the direction of or by the section by filing a notice of a claim with the office of the comptroller of the City of New York and thereafter past filing a petition and commence a proceeding to review and/or correct the discover of such account and/or the quality of the work performed under direction of or by the department as provided in sections xix-152.2 and 19-152.3 of the lawmaking and the location where the forms may be obtained. The owner shall only be responsible for the price of reinstalling, constructing, reconstructing, repaving or repairing defective sidewalk flags ordered or directed by the department, not an entire sidewalk if the entire sidewalk lacks defects.

j. If such charge is not paid within ninety days from the date of entry, information technology shall be the duty of the Metropolis collector to charge and receive interest thereon, to be calculated to the date of payment from the date of entry.

(1) Except as otherwise provided in paragraph (2) of this subdivision, involvement shall be charged at the rate of interest applicable to such holding for real holding taxes pursuant to section xi-224 of the code.

(2) With respect to whatever parcel on which the annual revenue enhancement is not more than two m seven hundred l dollars, other than a parcel which consists of vacant or unimproved country, interest shall exist charged at the charge per unit adamant pursuant to subdivision p or at the rate of eight and half percent whichever is lower.

g. Such charge and interest shall be nerveless and the lien thereof may be foreclosed in the style provided past law for the drove and foreclosure of the lien of taxes, sewer rents, sewer surcharges and water charges due and payable to the Metropolis, and the provisions of affiliate four of championship eleven of the code shall apply to such charge and the interest thereon and the lien thereof.

fifty. In add-on to collecting the charge for the cost of installation, structure, repaving, reconstruction and repair of a sidewalk, fencing of a vacant lot, filling of a sunken lot and/or cutting down whatever raised lot as a lien, the City may maintain a civil action for recovery of such charge against a property owner who is responsible nether this section for such piece of work in the kickoff instance, provided, all the same, that in the event that the section performs the work without duly notifying such person in the manner prescribed in subdivision f, the cost to the City of performing such work shall exist prima facie evidence of the reasonable toll thereof.

m. Upon application in writing of either (i) an owner of existent property which is improved by a one, two, three, 4, five or six family house: or (ii) an owner of real property which has an assessed valuation of no more xxx 1000 dollars, upon which a charge in excess of 2 hundred fifty dollars but not in excess of 5 yard dollars has been entered pursuant to this department, the commissioner of finance may agree with the owner to divide the accuse into four annual installments. Each installment shall be as nearly equal as may exist. The first installment thereof shall exist due and payable upon approval of the awarding and each succeeding installment shall exist due and payable on the adjacent ensuing ceremony date of the date of entry of the charge, together with interest thereon from the date of entry at the rate determined pursuant to subdivision p, or at the rate of 8 and i half per centum per annum, whichever is lower. The commissioner may require owners of parcels making application pursuant to this subdivision to furnish satisfactory proof of their eligibility. In the issue that the owner fails to make payment of any installment within thirty days of the due date, the commissioner may declare such installment agreement to be zilch and void and the balance of the charge shall become immediately due and payable with interest at the charge per unit prescribed in subdivision j of this section to calculated from the date of entry to the engagement of payment. The installments not yet due with involvement to date of payment may be paid at whatever time. The City may non enforce a lien against any possessor who has entered into an agreement with the commissioner of finance pursuant to this section provided that he or she is not in default thereunder. No installment shall be a lien or deemed an encumbrance upon the championship to real property charged until information technology becomes due every bit herein provided. In the result that the City shall learn, by condemnation or otherwise, any property upon which installments are non due, such installments shall go due as of the date of acquisition of title by the Urban center and shall be set off against any award that may be fabricated for the belongings acquired, with involvement to the date of acquisition of title.

n. All orders or notices served by the commissioner in connection with the installation, construction, reconstruction, repavement or repair of sidewalks, fencing of vacant lots, filling of sunken lots or cut downward of raised lots and all charges arising out of the operation of such work by the section subsequent to January first, nineteen hundred lxx-vii are hereby legalized, validated, ratified and confirmed every bit though such orders, notices and charges were made pursuant to this section.

p. On or before the first mean solar day of June, 19 hundred fourscore-six, and on or earlier the kickoff day of June of each succeeding year, the director of the office of direction and upkeep shall determine and certify the City'due south cost of debt service, expressed as a percentage and rounded to the nearest one-10th of a pct indicate and shall transmit copies of such certification to the City council and the commissioner of finance. The percentage so determined and certified shall be the rate of interest applicable for purposes of paragraph 2 of subdivision j and subdivision 1000 during the ensuing fiscal year of the City, provided, nevertheless, that for the period beginning on Feb third, nineteen hundred fourscore-five and ending on June thirtieth, 19 hundred eighty-six, the applicative charge per unit of interest shall be eight and half percent per annum. Whatsoever rate determined pursuant to this subdivision shall apply to charges, or whatever portion thereof, which remain or become due on or later the appointment on which such rate becomes effective and shall use only with respect to interest computed or computable for periods or portions of periods occurring in the period in which such charge per unit is in effect. For the purposes of this subdivision, the City'due south cost of debt service shall be the boilerplate charge per unit of involvement paid by the Metropolis during the first 10 months of the fiscal year in which the conclusion is made on general obligation bonds issued by the City during such menses with a maturity of iv years or if no general obligation bonds with a maturity of four years are issued during such period, on general obligation bonds with a maturity of no less than three nor more than five years.

q. Notwithstanding any inconsistent provision of this section, the amount charged an possessor for sidewalk reconstruction performed or acquired to be performed by the department in connection with a City capital construction project for street or sewer reconstruction shall exist determined according to the average Urban center expenditure for such sidewalk reconstruction projects in the civic where such reconstruction is performed. Such average expenditure shall be computed by the commissioner.

r. The department shall go on record of all complaints submitted and piece of work ordered and performed nether this section and shall issue a public report for a minimum of three years containing such information including the number of complaints heard each yr co-ordinate to category, the number of reinspections performed and the dispositions of such reinspections.

s. The provisions of sections xix-149, 19-150 and 19-151 shall not utilize to orders issued pursuant to this section.

§ nineteen-152.1 [Reserved]

§ 19-152.two - Claim process

a. A claim against the department arising from the City'southward operation pursuant to section xix-152 of the code shall be initiated within ane year from the date of entry of a observe of account by filing a observe of merits with the office of the comptroller of the City of New York. The merits forms shall be provided to property owners upon request at no price.

b. If the part of the comptroller determines that the terminal piece of work was improper, the function of the comptroller shall notify the department. The section shall pursue cosmetic measures and shall effect and post a new detect within 30 days of such determination, stating when the aforementioned volition be corrected and past whom, by mail addressed to the person whose name appears on the records of the City collector as being the possessor of the premises. If the records of the City collector show that a party other than the owner has been designated to receive the tax bills for such property, the discover shall be mailed to such political party also every bit to the possessor of record, at his or her last known address, or if it is a multiple domicile, service upon the possessor or managing agent may be made in accordance with section 27-2905 of the code.

§ 19-152.iii - Entreatment process to small claims assessment review part.

a. If an owner of holding claiming to be aggrieved does not secure satisfaction with the office of the comptroller, such owner of belongings may file a petition for appeal and commence a proceeding to review and/or correct the notice of account and/or the quality of the work performed with the pocket-size claims assessment review part in the supreme court. The petition for appeal forms shall be provided to property owners upon request, at no cost. A fee of twenty-five dollars shall exist paid upon filing of each petition, which shall exist the sole fee required for petitions pursuant to this section. Such petition shall contain an accusation that at least thirty days take elapsed since the detect of claim, based on department 7-201 of the lawmaking upon which such action is founded, was presented to the office of the comptroller for adjustment, and that the comptroller has neglected or refused to make an aligning, or payment thereof for thirty days afterwards such presentment.

b. The petition for an appeal course shall exist prescribed by the department after consultation with the office of court administration. Such class shall require the petitioner to prepare forth his proper name, address and telephone number, a clarification of the existent property for which the appeal is sought, the types of property defects or a description of the violations, a curtailed statement of the ground or grounds upon which the review is sought and any such information every bit may be required by the department and the office of court administration. No petition for an appeal course shall relate to more one parcel of existent property. The petition may exist made past a person who has knowledge of the facts stated therein and who is authorized in writing by the property owner to file such petition. Such written authorization must be fabricated a part of such petition and acquit a engagement within the aforementioned calendar yr during which the petition was filed.

c. The petitioner shall personally deliver or mail by certified mail, return receipt requested a copy of the petition within seven days from the date of filing with the clerk of the supreme court to the commissioner of the department or a designee of the commissioner.

d. The chief administrator of the courts shall appoint a panel of pocket-size claims hearing officers within the small claims cess review program in the supreme court selected from persons requesting to serve equally such hearing officers who have submitted resumes of qualifications to hear the proceedings relating to sidewalks and lots. Hearing officers to be appointed to the console shall be qualified by preparation, experience, and knowledge of real property improvement and valuation practices and provisions of state and local constabulary governing real belongings improvements, liabilities and assessments, only demand not exist attorneys at law. The chief ambassador of the court shall randomly assign a hearing officer or hearing officers to conduct an breezy hearing on the petition for appeal with the applicants for modest claims and a representative of the department. Hearing officers assigned shall exist familiar with the department and shall non possess any disharmonize of interest every bit defined past the public officers law with regard to the petitions heard. Hearing officers shall be compensated for their services in accord with a fee schedule established by the chief administrator of the courts.

eastward. The small claims proceedings shall exist held within thirty days after the appointment of filing the petition. Such proceeding, where practicable, shall be held at a location within the canton in which the real property subject to review is located. The petitioner and the department shall exist brash by mail service of the time and place of such proceeding.

f. The petitioner need non present expert witnesses nor be represented past an attorney at such hearing. Such proceedings shall exist conducted on an informal basis in such way as to practice substantial justice between the parties according to the rules of substantive law. The petitioner shall not be spring past statutory provisions of rules of practice, process, pleading or evidence. The hearing officer shall be empowered to compel the department and any other party who performed the piece of work to produce records and other evidence relevant and material to the proceeding. All statements and presentation of evidence fabricated at the hearing past either party shall exist made or presented to the hearing officer who shall assure that decorum is maintained at the hearing. The hearing officer shall consider the all-time bear witness presented in each particular example. Such show may include but shall not exist limited to, photographs of the sidewalk or lots, construction contracts or bills from licensed firms that performed the piece of work to correct the alleged violations. The hearing officer may, if he deems it appropriate, view or audit the real property subject to review. The petitioner shall take the brunt of proving entitlement to the relief sought.

g. All parties are required to appear at the hearing. Failure to appear shall outcome in the petition beingness determined upon inquest by the hearing officer based upon the available prove submitted.

h. The hearing officer shall determine all questions of fact and law de novo.

i. The hearing officeholder shall make a decision in writing with respect to the petition for entreatment within thirty days later on conclusion of the hearing conducted with respect thereto. The hearing officeholder's decision may grant the petition in total or in part or may deny the petition. If the hearing officer grants the petition in full or in role, the hearing officer shall award the petitioner costs against the respondent in an amount equal to the fee paid past the petitioner to file the petition for entreatment. The hearing officer may award the petitioner costs against the respondent in an amount equal to the fee paid by the petitioner to file the petition for appeal where he deems it appropriate.

j. If the hearing officer grants the petition in full or in part, the hearing officer shall club the department and the City collector, where appropriate, to modify or correct their records to reverberate the determination or order the work corrected and reinspected by a departmental inspector afterward the work was performed.

k. The decision of the hearing officer shall state the findings of fact and the prove upon which information technology is based. Such decisions shall be attached to and made part of the petition for appeal and shall exist dated and signed.

l. The hearing officeholder shall promptly transmit the decision to the clerk of the court, who shall file and enter it and the hearing officer shall promptly mail a copy of the decision to the petitioner or the commissioner of the department or the designee of the commissioner and to the City collector, where appropriate.

m. No transcript of testimony shall exist made of a modest claims review hearing. The hearing officer's decision of a petition of appeal shall non constitute precedent for any purpose or proceeding involving the parties or any other person or persons.

n. A petitioner to an action pursuant to this section may seek judicial review pursuant to article lxx-viii of the civil do law and rules provided that such review shall be maintained against the same parties named in the small-scale claims petition.o. The primary administrator of the courts shall prefer such rules of practice and process, not inconsistent herewith every bit may be necessary to implement the entreatment procedures hereby established. Such rules shall provide for the scheduling of evening hearings where practicable, the availability of petition forms, and the procedure for the filing of decisions rendered by hearing officers pursuant to the provisions of this section.

p. If in the concluding lodge in any proceeding, it is determined that the corporeality due was excessive or improper and ordered or directed that the same be corrected, the City collector shall issue and mail a new notice of such account stating the new amount owed to the person whose proper name appears on the records of the City collector as being the owner of the premises. If the records of the Metropolis collector show that a party other than the owner has been designated to receive the tax bills for such property, the observe shall exist mailed to such party besides as to the owner of record, at his or her terminal known address, or, if information technology is a multiple dwelling, service upon the owner or managing amanuensis may be made in accord with section 27-2095 of the lawmaking. If such charge is not paid within ninety days from the date of entry, it shall be the duty of the City collector to accuse and receive interest thereon, to be calculated to the date of payment from the engagement of entry. Where appropriate, if in the final gild in whatsoever proceeding, it is adamant that the amount due was excessive or improper and the owner of the property is entitled to a refund for the excessive corporeality, the hearing officer shall promptly order and direct such refund inside thirty days.

q. If in the final society in whatever proceeding, it is determined that the final work was improper and ordered or directed that the same exist corrected, the section shall issue and postal service a new notice of such within xxx days stating when the same will be corrected and by whom, past mail, addressed to the person whose proper noun appears on the records of the City collector as beingness the owner of the bounds. If the records of the City collector evidence that a party other than the owner has been designated to receive the revenue enhancement bills for such holding, the find shall be mailed to such party as well as to the possessor of record, at his or her last known address, or, if information technology is a multiple dwelling, service upon the possessor or managing agent may be made in accordance with section 27-2095 of the code.