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KEW GARDENS ASSOC v. TYBURSKI

70 N.Y.2d 325 (1987)

41 Kew Gardens Road Associates et al., Respondents, v. Stanley Tyburski, as Assessor-in-Charge of Queens County, et al., Appellants.

Court of Appeals of the State of New York.

Decided October 13, 1987.

Attorney(s) appearing for the Case

Peter L. Zimroth, Corporation Counsel (Jeffrey E. Glen and Reed G. Schneider of counsel), for appellants.

Charles G. Moerdler, Jay R. Fialkoff, Amy S. Klein and Pat S. Conti for respondents.

Chief Judge WACHTLER and Judges SIMONS, KAYE, ALEXANDER, TITONE and HANCOCK, JR., concur.

BELLACOSA, J.

In this declaratory judgment action, we conclude that New York City's Local Law No. 63 of 1986 (Administrative Code of City of New York § 11-208.1), which requires owners of income-producing property in New York City to furnish income and expense statements to the Commissioner of Finance in preparation for real property assessment, is constitutional...

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