MATTER OF KRAEBEL v. NEW YORK CITY DEP'T OF FIN.


217 A.D.2d 416 (1995)

629 N.Y.S.2d 42

In the Matter of Barbara Kraebel, Doing Business as Barklee Realty Company, Appellant, v. New York City Department of Finance, Respondent

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

July 6, 1995


The proceeding was properly dismissed on the ground that petitioner's exclusive remedy for the reduced tax assessment she seeks is a certiorari proceeding under RPTL article 7 (Kahal Bnei Emunim v Town of Fallsburg, 78 N.Y.2d 194, 204). Petitioner's claim that respondent's assessment methods understate the exemptions he is entitled to under the J-51 program is not a challenge to the method employed in the assessment of several properties...

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