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1
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OPINION
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EXTRACTED KEY WORDS
CITY YORK MEMORANDUM APPELLATE DIVISION JUDGES COSTS MANDAMUS RELIEF TAX BENEFIT CALCULATION FINANCE OVERRIDE JUDGEMENT SUPREME COURT ERR DENYING MANDAMUS RELIEF CPLR ARTICLE KLOSTERMAN CUOMO NY2D UNDERLYING TAX EXEMPTION CALCULATION METHOD CHIEF JUDGE KAYE JUDGES SIMONS BELLACOSA LEVINE CIPARICK CONCUR JUDGES TITONE SMITH |
IN THE MATTER OF 43RD STREET SECOND AVENUE CORP., &C. v. THE CITY OF NEW
YORK, ET AL.,
83 N.Y.2d 776, 632 N.E.2d 1271, 610 N.Y.S.2d 948 (1994).
February 15, 1994
1 No. 5 (1994 NY Int. 014)
Decided February 15, 1994
_________________________________________________________________
This memorandum is uncorrected and subject to revision before
publication in the New York Reports.
MEMORANDUM:
The order of the Appellate Division should be affirmed, with costs.
We find no abuse of discretion in the Appellate Division's
determination that class certification is unwarranted in this case.
Additionally, judicial mandamus is unavailable to petitioner-appellant
to grant retroactive relief for tax years 1990-91 and 1991-92
concerning a tax benefit under Real Property Law §421-a(2). The
calculation of the tax benefit and the manner in which it was applied
was the subject of two different tax formulas at the times in question
and the City elected to choose the formula devised by the City Finance
Department. Although the formula was subsequently declared invalid in
judicial proceedings, we find no basis to override the City's judgment
under these circumstances and Supreme Court and the Appellate Division
did not err in denying mandamus relief under CPLR article 78 (see,
Klosterman v Cuomo, 61 NY2d 525).
Notably, too, the underlying tax exemption question has no import
beyond this case because the New York City Department of Finance has
changed its calculation method.
Order affirmed, with costs, in a memorandum. Chief Judge Kaye and
Judges Simons, Bellacosa, Levine and Ciparick concur. Judges Titone
and Smith took no part.
SNIPPETS:
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