Citation Numbers: 120 Misc. 2d 345
Judges: Maresca
Filed Date: 3/18/1983
Status: Precedential
Modified Date: 2/5/2022
OPINION OF THE COURT
Respondents move for an order pursuant to CPLR 3212 granting summary judgment. Petitioner cross-moves for summary judgment and related relief.
This is an article 78 proceeding in which petitioner, a charitable and educational institution incorporated under the laws of the State of New York, seeks review of a determination by the Comptroller’s office of the City of New York which denied petitioner’s application to cancel accrued real property taxes, water charges and sewer rents. Petitioner was granted a partial real property tax exemption which reduced the assessed valuation of the subject property located at 130 7th Street in the Borough of Manhattan, from $85,000 to $20,000 for the 1973-1974 tax year, and for later years, to $3,000. A partial exemption rather than a full exemption was granted because of the occupancy of a portion of the property by a travel agency which pays petitioner a monthly rent. Petitioner failed to register the property with the New York City Department of Finance, as it was required to do. The result of its failure
In July, 1981, petitioner applied for a release of the city’s interest pursuant to section D17-25.0 of the Administrative Code of the City of New York. At that time, section D17-25.0 required all back taxes and interest to be paid before the city could release its interest in the property. Petitioner was advised that the delinquency, in the amount of $75,783.36, had to be paid within 60 days, phrsuant to the statute.
On November 19,1981, petitioner submitted an application to respondent Goldin’s office requesting that the total delinquency be canceled. By letter dated May 10, 1982, petitioner’s application was denied. It then sought permission to pay the delinquency in installments, which was approved by the board of estimate on June 24, 1982. The terms of the board’s approval required that petitioner pay 50% of the tax arrears in order to obtain a release of the property. Petitioner states that it could not pay the amount (approximately $40,000) and thereafter commenced this article 78 proceeding to review respondent’s denial of its application for cancellation of the tax delinquency. Petitioner argües that respondent had an obligation pursuant to subdivision h of section D17-25.0 of the Administrative Code to cancel all charges, at least to the extent of the partial exemption. Subdivision h of section D17-25.0 reads as follows: “[a]n owner of property entitled to an exemption under any of the provisions of article four of the real property tax law during all or part of the period covered by the tax items appearing on a list of delinquent taxes may apply for a release of the city’s interest in such exempt property under the provisions of this section during the periods of time set forth herein and for an additional period up to ten years from the date of the city’s acquisition of said
Accordingly, respondent’s motion is denied and petitioner’s cross motion is granted to the extent that respondent’s determination dated May 10, 1982 is vacated, and the matter is remanded to respondent for a determination consistent with this opinion.