In connection with petitioner's 1999 high income deregulation application, respondent ascertained from the Department of Taxation and Finance, inter alia, that the income of the tenants of the subject apartment did not exceed the $175,000 deregulation threshold in 1998. Based on this information, the 1999 deregulation application was denied, since high income deregulation is conditioned on tenant income exceeding the deregulation threshold in each of the two calendar years...
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