Section 704. Commencement of proceeding

1.  Any  person claiming to be
  aggrieved by any assessment of real property upon  any  assessment  roll
  may  commence  a  proceeding  under  this  article  by filing a petition
  described in section seven hundred six of this chapter in the manner set
  forth in section three hundred four of the civil practice law and  rules
  together  with  a  notice  in writing of an application for review under
  this article returnable not less than twenty nor more than  ninety  days
  after  service of such petition and notice, except that in a city having
  a population of  one  million  or  more,  such  a  proceeding  shall  be
  commenced  by  filing  of  a petition alone. The petition hereunder, and
  notice of application for review, where required, may be served upon the
  officers designated in section seven hundred eight of this chapter or as
  the law may otherwise provide.
    2. The proceeding shall be maintained against the assessors either  by
  naming  them individually or by using the official name of the assessing
  unit.
    3. Commencement of a proceeding under this article shall not stay  the
  proceedings   of  the  assessors  or  other  persons  against  whom  the
  proceeding is maintained or to whom the assessment is delivered,  to  be
  acted upon according to law.
    *  4.  A  renter  who has an interest in real property as set forth in
  section three hundred four of this chapter shall  be  deemed  to  be  an
  aggrieved  person  pursuant  to  subdivision  one  of  this  section.  A
  proceeding  commenced  by  such  renter  shall  relate  to  the   entire
  assessment of said real property and not be limited to the assessment of
  the unit occupied by such renter.
    * NB (Effective pending ruling by Commissioner of Internal Revenue)
    5.   In  the  case  of  real  property  assessed  in  accordance  with
  subdivision one of section  three  hundred  thirty-nine-y  of  the  real
  property  law,  the  board of managers acting as an agent of one or more
  unit owners pursuant to subdivision four of such section shall be deemed
  to be an aggrieved person as provided for in  subdivision  one  of  this
  section.