The courts have held that section 726 furnishes a complete and exclusive method for obtaining a refund of taxes paid upon illegal, erroneous or unequal assessments following certiorari proceedings and that its provisions are mandatory and must be complied with (Hedges v. Craig, 194 App.Div. 786, 185 N.Y.S. 122 (1st Dept., 1920), aff’d, 231 N.Y. 513, 132 N.E. 868 (1921), construing Tax Law, §296, predecessor to RPTL, §726). In regard to the $10,000 threshold, the courts have merely had to decide whether certain charges are town or county levies (People v. Matthias, 84 App.Div. 122, 81 N.Y.S. 1105 (3d Dept., 1903)).
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