(a) A complainant, either an owner of special franchise property or an assessing unit in which special franchise property is located, may obtain administrative review of a tentative assessment or full value of such property as determined, pursuant to section 608 of the Real Property Tax Law by serving a complaint as specified in section 610 of the Real Property Tax Law. Complaints and supporting documentation may be served personally at the Albany Office of the commissioner or by mail. If a complaint is not supported by documentation or is otherwise inconsistent with the requirements of this section, the commissioner will recommend to the State Board that the tentative special franchise assessments or full values be established as final.

1. (1) The complaint shall be in writing on a form prescribed by ORPTS and signed by the chief executive officer or legal representative of the complainant, or by a person authorized in writing by either of those individuals to file such a complaint. The complaint submitted shall consist of the original and two copies. A complaint must specify the owner and assessing unit of each tentative assessment or tentative full value against which that complaint is filed. Each complaint must provide, at a minimum, an opinion of the proper value of the special franchise as of the appropriate valuation date, documentation to support that opinion of value, and an explanation of how that opinion is derived from the documentation submitted. Nothing herein shall be deemed to prevent a complainant from receiving a larger reduction than requested on a complaint form or a larger increase than requested on a complaint form.
2. (2) If a complainant owns special franchise property in more than one assessing unit, a single complaint from may be filed for all tentative assessments or full values that are subject of a particular hearing, and supporting documentation submitted with that complaint may reference property in more than one assessing unit. However, there must be a separate opinion of value and explanation of that opinion for each tentative assessment or full value which is a subject of that complaint.
3. (3) Nothing herein shall be deemed to allow a complainant to challenge the computation or establishment of a final State equalization rate, special equalization rate or uniform percentage of value used to equalize tentative special franchise assessments pursuant to section 606 of the Real Property Tax Law.
4. (4) Any request in a complaint by an owner for economic obsolescence, functional obsolescence or use of an alternative valuation component that was not submitted with the reports required by Subpart 8197-2 of this Part must contain an explanation of why such request was not submitted with those reports as required by section 8197-2.8 of this Part and that such failure was due to circumstances beyond the control of the owner.
5. (5) Any complainant that has failed to submit a report required by Subpart 8197-2 of this Part, or to submit a report within the time limits of that Subpart, or to submit additional information requested pursuant to section 8197-2.12 of this Part, must submit with its complaint information showing that this failure was due to circumstances beyond the control of the complainant. This request and a staff evaluation shall be submitted to the State Board along with the staff recommendation for final assessment or full value.

6. (6) Nothing herein shall be deemed to require an owner or an assessing unit to submit with a complaint any information already provided to ORPTS. This information may be incorporated by reference.

   (c)

7. (1) The hearing shall not constitute an adjudicatory proceeding subject to article 3 of the State Administrative Procedure Act. The commissioner's designee as hearing officer shall rule on any procedural matters arising at the hearing and shall report to the State Board on these matters and any legal issues raised in any complaint. The hearing officer may accept materials offered by a complainant at the hearing. All materials not submitted and served with a complaint shall be accompanied by an affidavit of service upon the adverse party. An adverse party may participate at a hearing, even though that party has not submitted a complaint, to the extent of providing information to support the tentative assessment or full value in response to issues raised in the complaint filed. The hearing officer may, in his or her discretion, grant a complainant or an adverse party that has not submitted a complaint up to 10 days to submit written information in rebuttal of any assertion made or information submitted at the hearing or contained in a complaint.
8. (2) If not satisfied that the complainant has established that the tentative assessment or full value is incorrect, ORPTS, through the hearing officer, may request that the assessing unit or owner produce any papers or other information relating to the tentative assessment or full value at the hearing or within a reasonable time thereafter. If a complainant shall willfully neglect or refuse to provide such material, ORPTS shall recommend to the State Board that, as provided in sections 512, 525 and 612 of the Real Property Tax Law, the requested changes not be made to the tentative assessment or full value.

(b)