§ 736. Waiver of other remedies and right to judicial review. 1.
Except as provided in subdivision three of section seven hundred
thirty-three of this title, the election to file a small claims real
property assessment review petition shall be irrevocable and shall
constitute a waiver of the right to commence a review proceeding under
title one of this article upon the conclusion of the hearing.

2. A petitioner to an action pursuant to this title may seek judicial
review pursuant to article seventy-eight of the civil practice law and
rules provided that such review shall be maintained against the same
parties named in the small claims petition.