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MATTER OF JANKOLOVITS v. TAX COMMISSION OF THE CITY OF NEW YORK

274 A.D.2d 395 (2000)

710 N.Y.S.2d 625

In the Matter of ARTHUR JANKOLOVITS, Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK, Appellant. (Proceeding No. 1.) In the Matter of ARTHUR JANKOLOVITS, Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK, Appellant. (Proceeding No. 2.) In the Matter of EMPIRE TAX REDUCTION, INC., FBO HARPER, MARTIN W., Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK et al., Appellants. (Proceeding No. 3.) In the Matter of NAUM FARBEROV, Respondent, v. TAX COMMISSION OF THE CITY OF NEW YORK, Appellant. (Proceeding No. 4.)

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

Decided July 3, 2000.

Ordered that the order is reversed, on the law, with costs, the motion is granted, and the proceedings are dismissed.

In 1997, Empire Tax Reductions, Inc. (hereinafter Empire), filed, on behalf of property owners, 1,181 applications for correction of the tentative assessed value of their properties. Of those, 593 applications were signed by the property owners and 588 were signed by Empire's principal, Claire Gangi. The Tax Commission of the City of New York rejected...

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