N.Y. RPT Law § 704

§ 704. Commencement of proceeding. 1. Any person claiming to be\naggrieved by any assessment of real property upon any assessment roll\nmay commence a proceeding under this article by filing a petition\ndescribed in section seven hundred six of this chapter in the manner set\nforth in section three hundred four of the civil practice law and rules\ntogether with a notice in writing of an application for review under\nthis article returnable not less than twenty nor more than ninety days\nafter service of such petition and notice, except that in a city having\na population of one million or more, such a proceeding shall be\ncommenced by filing of a petition alone. The petition hereunder, and\nnotice of application for review, where required, may be served upon the\nofficers designated in section seven hundred eight of this chapter or as\nthe law may otherwise provide.\n 2. The proceeding shall be maintained against the assessors either by\nnaming them individually or by using the official name of the assessing\nunit.\n 3. Commencement of a proceeding under this article shall not stay the\nproceedings of the assessors or other persons against whom the\nproceeding is maintained or to whom the assessment is delivered, to be\nacted upon according to law.\n * 4. A renter who has an interest in real property as set forth in\nsection three hundred four of this chapter shall be deemed to be an\naggrieved person pursuant to subdivision one of this section. A\nproceeding commenced by such renter shall relate to the entire\nassessment of said real property and not be limited to the assessment of\nthe unit occupied by such renter.\n * NB (Effective pending ruling by Commissioner of Internal Revenue)\n 5. In the case of real property assessed in accordance with\nsubdivision one of section three hundred thirty-nine-y of the real\nproperty law, the board of managers acting as an agent of one or more\nunit owners pursuant to subdivision four of such section shall be deemed\nto be an aggrieved person as provided for in subdivision one of this\nsection.\n