§ 702. Place where and time within which proceeding to be brought. 1.
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 proceeding shall be commenced within thirty days after the
final completion and filing of the assessment roll containing such
assessment. For the purposes of this section an assessment roll shall
not be considered finally completed and filed until the last day set by
law for the filing of such assessment roll or until notice thereof has
been given as required by law, whichever is later.

3. If it appears upon the answer that the petition or petition and
notice, when such notice is required by section seven hundred four of
this chapter, were not filed or served and filed where required pursuant
to section seven hundred forty of this chapter, within the time limited
therefor, such failure to file or serve and file the petition or
petition and notice within such time shall constitute a complete defense
to the petition and the petition must be dismissed.