N.Y. Real Property Tax Law Section 724
Appeals

700
Proceeding to review an assessment of real property 701
Definitions 702
Place where and time within which proceeding to be brought 704
Commencement of proceeding 706
Grounds for review 708
Service 710
Consolidation of proceedings 712
Answer 714
Answer in city having a population of one million or more 716
Admission of percentage of full value at which real property is assessed 718
When proceeding deemed abandoned 720
Action by court upon the pleadings 721
Review of certain assessments 722
Costs 724
Appeals 726
Refund of taxes 727
Prohibition against change in assessment following litigation