N.Y. Tax Law § 1355
* § 1355. Administrative and judicial review. (a) Notwithstanding any provision of law to the contrary, an owner of a covered property, or, in the case of a residential cooperative property, a residential cooperative dwelling unit, may seek administrative and judicial review of the imposition of the surcharge on such covered property or residential cooperative dwelling unit pursuant to the provisions of the administrative code imposing such surcharge.