OPINION OF THE COURT
PAUL G. FEINMAN, J.
In this commercial landlord-tenant nonpayment proceeding, respondent moves for summary judgment and dismissal of the petition based on allegedly improper claims for real estate tax payments for the years 2002-2003 and 2003-2004. Respondent also seeks attorney's fees. For the reasons set forth below, the motion is granted.
Factual Background
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