Carpinello, J.
Petitioner attempted to commence this tax certiorari proceeding pursuant to RPTL article 7 to review the denial of her request for a partial tax exemption. In addition to filing the petition to review her real property assessment one day late (see RPTL 702 [2], [3]), petitioner also filed it with the wrong clerk (see CPLR 304; County Law § 525 [1]; see also Matter of Mendon Ponds Neighborhood Assn. v Dehm,
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