New York Real Property Tax Law Section 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.


Last modified: February 3, 2019