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Jurisdiction | New York City |
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Website | www |
The New York City Tax Appeals Tribunal is an administrative court of the New York City government that conducts trials and hears appeals regarding city-administered taxes (other than real estate taxes). [1] It is a non-mayoral executive agency and is not part of the state Unified Court System.
The tribunal was created by vote in 1988. [2] The legislature implanted the tribunal in further legislation in 1992. [3] [4] [5]
An ex post facto law is a law that retroactively changes the legal consequences of actions that were committed, or relationships that existed, before the enactment of the law. In criminal law, it may criminalize actions that were legal when committed; it may aggravate a crime by bringing it into a more severe category than it was in when it was committed; it may change the punishment prescribed for a crime, as by adding new penalties or extending sentences; or it may alter the rules of evidence in order to make conviction for a crime likelier than it would have been when the deed was committed.
The Court of Session is the supreme civil court of Scotland and constitutes part of the College of Justice; the supreme criminal court of Scotland is the High Court of Justiciary. The Court of Session sits in Parliament House in Edinburgh and is both a trial court and a court of appeal. Decisions of the court can be appealed to the Supreme Court of the United Kingdom, with the permission of either the Inner House or the Supreme Court. The Court of Session and the local sheriff courts of Scotland have concurrent jurisdiction for all cases with a monetary value in excess of £100,000; the plaintiff is given first choice of court. However, the majority of complex, important, or high value cases are brought in the Court of Session. Cases can be remitted to the Court of Session from the sheriff courts, including the Sheriff Personal Injury Court, at the request of the presiding sheriff. Legal aid, administered by the Scottish Legal Aid Board, is available to persons with little disposable income for cases in the Court of Session.
The court system of Canada forms the country's judiciary, formally known as "The King on the Bench", which interprets the law and is made up of many courts differing in levels of legal superiority and separated by jurisdiction. Some of the courts are federal in nature, while others are provincial or territorial.
The legal system of Singapore is based on the English common law system. Major areas of law – particularly administrative law, contract law, equity and trust law, property law and tort law – are largely judge-made, though certain aspects have now been modified to some extent by statutes. However, other areas of law, such as criminal law, company law and family law, are almost completely statutory in nature.
An administrative law judge (ALJ) in the United States is a judge and trier of fact who both presides over trials and adjudicates claims or disputes involving administrative law. ALJs can administer oaths, take testimony, rule on questions of evidence, and make factual and legal determinations.
The courts of Scotland are responsible for administration of justice in Scotland, under statutory, common law and equitable provisions within Scots law. The courts are presided over by the judiciary of Scotland, who are the various judicial office holders responsible for issuing judgments, ensuring fair trials, and deciding on sentencing. The Court of Session is the supreme civil court of Scotland, subject to appeals to the Supreme Court of the United Kingdom, and the High Court of Justiciary is the supreme criminal court, which is only subject to the authority of the Supreme Court of the United Kingdom on devolution issues and human rights compatibility issues.
The United States Tax Court is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service.
The Supreme Court of the Australian Capital Territory is the highest court of the Australian Capital Territory (ACT). It has unlimited jurisdiction within the territory in civil matters and hears the most serious criminal matters.
The Court of Exchequer was formerly a distinct part of the court system of Scotland, with responsibility for administration of government revenue and jurisdiction of adjudicate on cases relating to customs and excise, revenue, stamp duty and probate. In 1856 the Court of Session was designated as the Exchequer Court, which now carries out its judicial functions.
The Civil Court of the City of New York is a civil court of the New York State Unified Court System in New York City that decides lawsuits involving claims for damages up to $25,000 and includes a small claims part for cases involving amounts up to $5,000 as well as a housing part for landlord-tenant matters, and also handles other civil matters referred by the New York Supreme Court. The court has divisions by county (borough), but it is a single citywide court.
Quebec law is unique in Canada because Quebec is the only province in Canada to have a juridical legal system under which civil matters are regulated by French-heritage civil law. Public law, criminal law and federal law operate according to Canadian common law.
The Military Commissions Act of 2006, also known as HR-6166, was an Act of Congress signed by President George W. Bush on October 17, 2006. The Act's stated purpose was "to authorize trial by military commission for violations of the law of war, and for other purposes".
The government of the State of New Jersey is separated into three distinct branches: legislative, executive, and judicial. The powers of the State of New Jersey are vested by the Constitution of New Jersey, enacted in 1947, in a bicameral state legislature, the Governor, and the state courts, headed the New Jersey Supreme Court. The powers and duties of these branches are further defined by acts of the state legislature, including the creation of executive departments and courts inferior to the Supreme Court.
The District of Columbia has a mayor–council government that operates under Article One of the United States Constitution and the District of Columbia Home Rule Act. The Home Rule Act devolves certain powers of the United States Congress to the local government, which consists of a mayor and a 13-member council. However, Congress retains the right to review and overturn laws created by the council and intervene in local affairs.
The Judiciary of New York is the judicial branch of the Government of New York, comprising all the courts of the State of New York.
The law of Virginia consists of several levels of legal rules, including constitutional, statutory, regulatory, case law, and local laws. The Code of Virginia contains the codified legislation that define the general statutory laws for the Commonwealth.
The law of New York consists of several levels, including constitutional, statutory, regulatory and case law, and also includes local laws, ordinances, and regulations. The Consolidated Laws form the general statutory law.
The law of Ohio consists of several levels, including constitutional, statutory, and regulatory, local and common law. The Ohio Revised Code forms the general statutory law.
The New York City Office of Administrative Trials and Hearings (OATH) is an administrative office of the New York City government. It is a non-mayoral executive agency and is not part of the state Unified Court System.
The judiciary of the Philippines consists of the Supreme Court, which is established in the Constitution, and three levels of lower courts, which are established through law by the Congress of the Philippines. The Supreme Court has expansive powers, able to overrule political and administrative decisions, and with the ability to craft rules and law without precedent. It further determines the rules of procedure for lower courts, and its members sit on electoral tribunals.