Falls Riverway Realty, Inc. v. Maloney

Petitioners instituted a proceeding to review a tax assessment under article 7 of the Real Property Tax Law. Respondents moved to dismiss the petition on the ground that petitioner had failed to comply with section 702 of the Real Property Tax Law.

Section 702 of the Real Property Tax Law provides as follows:

“ § 702 Place where and time within which proceeding to be brought.

*926“l.A proceeding to review an assessment of real property under this article shall be brought at a 'Special term of the supreme court in the judicial district in which the assessment to be reviewed was made.

‘ ‘ 2. Such a…