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ALAMO ASSOCS v. COMMR OF FIN

71 N.Y.2d 340 (1988)

In the Matter of D. S. Alamo Associates, Respondent, v. Commissioner of Finance of the City of New York et al., Appellants.

Court of Appeals of the State of New York.

Decided February 17, 1988.

Attorney(s) appearing for the Case

Peter L. Zimroth, Corporation Counsel (Edith I. Spivack, Joseph I. Lauer and Regina Feder of counsel), for appellants.

Kevin L. Smith, Paul E. Breene and Lauren G. Klein for respondent.

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

SIMONS, J.

Petitioner is the owner and developer of a newly constructed multiple dwelling in New York City and entitled to the tax exemption authorized by section 421-a of the Real Property Tax Law. The owners of such properties pay only a minimum or "mini tax" which is calculated not on the assessed value of the new improvement but by applying the current tax rate to the assessed value of the property in the...

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