§ 702. Place where and time within which proceeding to be brought. 1.\nA proceeding to review an assessment of real property under this article\nshall be brought at a special term of the supreme court in the judicial\ndistrict in which the assessment to be reviewed was made.\n 2. Such a proceeding shall be commenced within thirty days after the\nfinal completion and filing of the assessment roll containing such\nassessment. For the purposes of this section an assessment roll shall\nnot be considered finally completed and filed until the last day set by\nlaw for the filing of such assessment roll or until notice thereof has\nbeen given as required by law, whichever is later.\n 3. If it appears upon the answer that the petition or petition and\nnotice, when such notice is required by section seven hundred four of\nthis chapter, were not filed or served and filed where required pursuant\nto section seven hundred forty of this chapter, within the time limited\ntherefor, such failure to file or serve and file the petition or\npetition and notice within such time shall constitute a complete defense\nto the petition and the petition must be dismissed.\n
‹ Prev All New York sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.