New York § 164 - 164Right to review assessment or tax for local improvement limited
Full text of New York New York Consolidated Laws § 164 — 164Right to review assessment or tax for local improvement limited, with citation guidance and answers to common questions.
§ 164. 164Right to review assessment or tax for local improvement limited
§ 164. Right to review assessment or tax for local improvement limited. No action or proceeding to set aside, vacate, cancel or annul any assessment or tax for a local improvement shall be maintained, except for total want of jurisdiction to levy and assess the same on the part of the officers, board or body authorized by law to make such levy or assessment or to order the improvement on account of which the levy or assessment was made. No action or proceeding shall be maintained to modify or reduce any such assessment or tax except for fraud or substantial error by reason of which the amount of such tax or assessment is in excess of the amount which should have been lawfully levied or assessed.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 164
What does New York Consolidated Laws § 164 cover?
Section 164 ("164Right to review assessment or tax for local improvement limited") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 164?
A common citation format is "New York Consolidated Laws § 164" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 164 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.