Section 708. Service

1.  Except in a city of over one million population
  having a tax commission, if the assessment to be reviewed  was  made  by
  the  assessors  of  an assessing unit, service may be made by delivering
  three copies of the petition and  notice  to:  (a)  the  clerk  of  such
  assessing  unit,  or, if there be no such clerk, then to the officer who
  performs the customary duties of that official; or (b) the  assessor  or
  the  chairman  of  the  board  of  assessors  or the chief clerk of such
  assessor or board of assessors, or a deputy of any  of  such  clerks  or
  officers  authorized  to receive such petition and notice. Such clerk or
  other officer, if other than the assessor or the chairman of  the  board
  of  assessors,  shall  notify  the  assessors of the commencement of the
  proceeding.
    2. In a city of over one million population having a  tax  commission,
  service  of  the  petition shall be made by delivering a copy thereof to
  the president of the tax commission of such city or his duly  authorized
  agent.
    3.  Except in a city in which there is a city school district governed
  by the provisions of article fifty-two of the education  law,  or  in  a
  special  assessing  unit  as defined in article eighteen of this chapter
  which is not a city or in a county governed  by  chapter  three  hundred
  eleven of the laws of nineteen hundred twenty, as amended by chapter one
  hundred  thirty of the laws of nineteen hundred thirty-five, one copy of
  the petition and notice shall be mailed within ten days from the date of
  service thereof as above provided to the superintendent  of  schools  of
  any  school district within which any part of the real property on which
  the assessment to be reviewed is located and, in all instances,  to  the
  treasurer  of  any  county  in  which  any  part of the real property is
  located, and to the clerk of a village which has enacted a local law  as
  provided  in  subdivision  three of section fourteen hundred two of this
  chapter if the assessment to be reviewed is on a parcel  located  within
  such village. Neither the school district nor any such county or village
  shall  thereby  be  deemed  to have been made a party to the proceeding.
  Proof  of  mailing  one  copy  of  the  petition  and  notice   to   the
  superintendent  of schools, the treasurer of the county and the clerk of
  the village which has enacted a local law as  provided  above  shall  be
  filed  with  the court within ten days of the mailing. Failure to comply
  with the provisions of this section shall result in the dismissal of the
  petition, unless excused for good cause shown.
    4. Nothing in this subdivision shall affect the right to serve process
  in any other manner permitted by law.