§ 213. Judicial review and enforcement. (a) Final orders of the board
made pursuant to this article shall be conclusive against all parties to
its proceedings and persons who have had an opportunity to be parties to
its proceedings unless reversed or modified in proceedings for
enforcement or judicial review as hereinafter provided. Final orders
shall be (i) reviewable under article seventy-eight of the civil
practice law and rules upon petition filed by an aggrieved party within
thirty days after service by registered or certified mail of a copy of
such order upon such party, and (ii) enforceable in a special
proceeding, upon petition of such board, by the supreme court, provided,
however, that an order of the board which determines whether an employer
or employee is subject to this article may be deemed final when made.

(b) Orders of the board or its agents made pursuant to subdivisions
one and two of section two hundred seven of this chapter shall be
reviewable only in a proceeding brought under article seventy-eight of
the civil practice law and rules to review an order of the board made
pursuant to subdivision three of section two hundred seven of this
chapter.

(c) If a proceeding by the board for enforcement of its order is
instituted prior to the expiration of the period within which a party
may seek judicial review of such order, the respondent may raise in his
answer the questions authorized to be raised by section seven thousand
eight hundred three of the civil practice law and rules and thereafter
the proceedings shall be governed by the provisions of article
seventy-eight of the civil practice law and rules that are not
inconsistent herewith, except that if an issue specified in question
four of section seven thousand eight hundred three of the civil practice
law and rules is raised, the proceeding shall be transferred for
disposition to the appellate division of the supreme court. Where an
issue specified in question four of section seven thousand eight hundred
three of the civil practice law and rules is raised, either in a
proceeding to enforce or review an order of the board, the appellate
division of the supreme court, upon completion of proceedings before it,
shall remit a copy of its judgment or order to the court in which the
proceeding was commenced, which court shall have the power to compel
compliance with such judgment or order.

(d) In a proceeding to enforce or review an order of the board, the
court shall have power to grant such temporary relief or restraining
order as it deems just and proper, and to make and enter a judgment or
decree enforcing, modifying and enforcing as so modified, or setting
aside in whole or in part the order of the board.

(e) The failure to perform the duties required by subdivisions two and
three of section two hundred ten of this chapter and by section two
hundred eleven of this chapter shall be reviewable in a proceeding under
article seventy-eight of the civil practice law and rules by any
taxpayer, as defined in section one hundred two of this chapter. Any
such taxpayer shall also have standing to institute any action described
in subdivisions one and two of section one hundred two of this chapter.