Even if, contrary to the finding of the IAS Court, we were to accept petitioners' claim that they had exhausted their administrative remedies, we would still be constrained to affirm the dismissal of this proceeding inasmuch as it was not timely commenced. The applicable limitations period for a proceeding such as this is 60 days from the date the challenged DHCR determination becomes final and binding (see, CPLR 217; Rent Stabilization Law [Administrative Code of...
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