N.Y. Tax Law § 1355: Administrative and judicial review

* § 1355. Administrative and judicial review. (a) Notwithstanding any

provision of law to the contrary, an owner of a covered property, or, in

the case of a residential cooperative property, a residential

cooperative dwelling unit, may seek administrative and judicial review

of the imposition of the surcharge on such covered property or

residential cooperative dwelling unit pursuant to the provisions of the

administrative code imposing such surcharge.

(b) The remedies provided by the provisions of the administrative code

imposing such surcharge shall be the exclusive remedies available to any

person for the review of liability of the surcharge authorized by this

article.

* NB Repealed June 30, 2031