Ordered that the judgment is reversed insofar as appealed from, on the law, with costs, the determination is confirmed, the petition is denied, and the proceeding is dismissed on the merits.
The petitioner received a bill, dated February 29, 2000, from the New York City Department of Environmental Protection (hereinafter the DEP), charging it for two years of water and wastewater usage, calculated on a frontage basis (i.e., a flat rate
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