Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 7. JUDICIAL REVIEW |
Title 1-A. SPECIAL PROCEEDING FOR SMALL CLAIMS ASSESSMENT REVIEW |
Section 736. Waiver of other remedies and right to judicial review
Latest version.
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1. Except as provided in subdivision three of section seven hundred thirty-three of this title, the election to file a small claims real property assessment review petition shall be irrevocable and shall constitute a waiver of the right to commence a review proceeding under title one of this article upon the conclusion of the hearing. 2. A petitioner to an action pursuant to this title may seek judicial review pursuant to article seventy-eight of the civil practice law and rules provided that such review shall be maintained against the same parties named in the small claims petition.