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MATTER OF CAPLAN v. COMM'R OF FIN. OF THE CITY OF NEW YORK

220 A.D.2d 324 (1995)

632 N.Y.S.2d 566

In the Matter of Marilyn Caplan, Appellant, v. Commissioner of Finance of the City of New York et al., Respondents

Appellate Division of the Supreme Court of the State of New York, First Department.

October 24, 1995

To the extent that RPTL 1802 is ambiguous in its designation of real property, the legislative history makes clear that the designation is limited to residential buildings with one, two or three units, as respondents contend, and not to buildings with up to three apartments plus any number of commercial units, as petitioner contends.

Petitioner is not entitled to have the ambiguity construed in her favor, since the principle...

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