DHCR's finding that the owner failed to demonstrate by a preponderance of the evidence that the subject building contained less than six units on the July 1, 1974 base date is rationally based. The building, located at 118 West 120th Street, in Manhattan, was occupied as a single-room occupancy multiple dwelling (SRO) prior to the mid-1960s and is still listed by the Department of Buildings as an SRO having six or more units. There is no certificate of occupancy for the building...
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