Section 702. Place where and time within which proceeding to be brought

1.
  A proceeding to review an assessment of real property under this article
  shall  be brought at a special term of the supreme court in the judicial
  district in which the assessment to be reviewed was made.
    2. Such a proceeding shall be commenced within thirty days  after  the
  final  completion  and  filing  of  the  assessment roll containing such
  assessment. For the purposes of this section an  assessment  roll  shall
  not  be considered finally completed and filed until the last day set by
  law for the filing of such assessment roll or until notice  thereof  has
  been given as required by law, whichever is later.
    3.  If  it  appears  upon the answer that the petition or petition and
  notice, when such notice is required by section seven  hundred  four  of
  this chapter, were not filed or served and filed where required pursuant
  to  section seven hundred forty of this chapter, within the time limited
  therefor, such failure to  file  or  serve  and  file  the  petition  or
  petition and notice within such time shall constitute a complete defense
  to the petition and the petition must be dismissed.