MATTER OF TRANSCON. GAS PIPE LINE CORP. v. NEW YORK CITY TAX APPEALS TRIBUNAL


240 A.D.2d 252 (1997)

659 N.Y.S.2d 732

In the Matter of Transcontinental Gas Pipe Line Corporation, Petitioner, v. New York City Tax Appeals Tribunal et al., Respondents

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

June 12, 1997


Based upon a review of the contemporary and subsequent legislative history as well as the 1974 amendment itself, it is unquestionably established that the true legislative intent was addressed solely to limited profit housing, and that the mistake in language was due to inadvertence or clerical error in inserting the new language of the 1974 amendment into the repealed language of the 1966 statute (L 1966, ch 772), instead of the then current 1967 statute (L 1967, ch 699...

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