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TRUMP-EQUITABLE CO. v. GLIEDMAN

62 N.Y.2d 539 (1984)

In the Matter of the Trump-Equitable Fifth Avenue Company, Appellant, v. Anthony B. Gliedman, Individually and as Commissioner of the Department of Housing Preservation and Development of the City of New York, Respondent.

Court of Appeals of the State of New York.

Decided July 5, 1984.

Attorney(s) appearing for the Case

Roy M. Cohn, Milton S. Gould, Louis Biancone and Arthur D. Felsenfeld for appellant.

Frederick A. O. Schwarz, Jr., Corporation Counsel (Edith I. Spivack and Gary Schuller of counsel), for respondent.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, MEYER and SIMONS concur.

KAYE, J.

This appeal calls upon us to review, once again, applicability of section 421-a of the Real Property Tax Law, providing a partial exemption from local real property taxes for new multiple dwellings constructed on under-utilized land, to Trump Tower, a 59-story structure in Manhattan consisting of commercial space and 38 floors of luxury residential condominium units. Application of the statute hinges...

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