PELLA REALTY, LLC v. COMMISSIONER OF FINANCE


5 A.D.3d 278 (2004)

774 N.Y.S.2d 38

PELLA REALTY, LLC, Appellant, v. COMMISSIONER OF FINANCE et al., Respondents.

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

March 23, 2004.


As against the city defendants, the IAS court properly converted the action to a CPLR article 78 proceeding where plaintiff is challenging the Department of Finance's determination to deny its application for a tax refund (CPLR 103 [c]; cf. Butler v Wing, 275 A.D.2d 273, 276 [2000], lv denied 95 N.Y.2d 770 [2000]). Accordingly, the applicable statute of limitations is four months, measured from plaintiff's receipt of the Department...

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