§ 735. Determination not precedent. No transcript of testimony shall be made of a small claims assessment review hearing. The hearing officer's decision of a petition for small claims assessment review shall not constitute precedent for any purpose or proceeding involving the parties or any other person or persons except as provided in section seven hundred thirty-nine of this title.
Determination not precedent
N.Y. Real Property Tax Law § 735, under Special Proceeding For Small Claims Assessment Review.
N.Y. Real Property Tax Law § 735