IN THE MATTER OF CENTURY TOWER ASSOCIATES v. THE STATE OF NEW YORK DIVISION
  OF HOUSING AND COMMUNITY RENEWAL ET AL., AND CENTURY TENANT'S ASSOCIATION, ET
  AL.,

    83 N.Y.2d 819, 633 N.E.2d 1095, 611 N.Y.S.2d 491 (1994).
    March 22, 1994

   1 No. 53 (1994 NY Int. 041)
   Decided March 22, 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.

   Petitioner owns a high-rise apartment building in Riverdale, New York,
   which is subject to the Rent Stabilization Laws (RSL), as well as an
   adjacent parking garage. In 1981, a tenant filed a complaint with the
   New York City Conciliation and Appeals Board (CAB) -- respondent State
   Division of Housing and Community Renewal's (DHCR) predecessor --
   alleging he was being overcharged for his garage parking space by
   Netherlands Operating Corp., the operator of the garage under contract
   with petitioner. In 1983 the CAB, and in 1985 after a de novo hearing
   the DHCR, determined that the garage was subject to the RSL and that
   petitioner was responsible for the overcharges, established what the
   lawful charges would have been, ordered a refund for the complainant
   tenant, and ruled that its determination applied to "all tenants
   similarly situated". In a CPLR article 78 proceeding challenging the
   agency's determination, the Appellate Division fully upheld DHCR's
   position, and further held that because this garage service was a
   building-wide service the determination applied to all tenants of the
   building using such service (Matter of Netherland Operating Corp. v
   Eimicke, 135 AD2d 352, lv denied 71 NY2d 802).

   DHCR thereafter conducted extensive compliance proceedings which
   resulted in the issuance of compliance orders concerning "similarly
   situated" tenants who rented garage spaces as of the original 1983 CAB
   order, established lawful charges, directed refunds of overcharges and
   imposed treble damages for overcharges collected after April 1, 1984,
   the delayed effective date of the Omnibus Housing Act of 1983 (L 1983,
   ch 403) which revised the Rent Stabilization Law. After pursuing
   unsuccessful administrative review, petitioner instituted the instant
   article 78 proceeding; Supreme Court dismissed the petition, agreeing