New York Consolidated Laws, Real Property Tax Law - RPT § 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.