N.Y. Real Property Tax Law § 702: Place where and time within which proceeding to be brought

§ 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.