N.Y. Tax Law § 1355

* § 1355. Administrative and judicial review. (a) Notwithstanding any\nprovision of law to the contrary, an owner of a covered property, or, in\nthe case of a residential cooperative property, a residential\ncooperative dwelling unit, may seek administrative and judicial review\nof the imposition of the surcharge on such covered property or\nresidential cooperative dwelling unit pursuant to the provisions of the\nadministrative code imposing such surcharge.\n (b) The remedies provided by the provisions of the administrative code\nimposing such surcharge shall be the exclusive remedies available to any\nperson for the review of liability of the surcharge authorized by this\narticle.\n * NB Repealed June 30, 2031\n