N.Y. Real Property Tax Law § 736: Waiver of other remedies and right to judicial review

§ 736. Waiver of other remedies and right to judicial review. 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.