MATTER OF DRUG POLICY ALLIANCE v. NEW YORK CITY TAX COMMISSION

Nos. 14624, 103827/12.

131 A.D.3d 815 (2015)

15 N.Y.S.3d 784

2015 NY Slip Op 06693

In the Matter of DRUG POLICY ALLIANCE, Respondent, v. NEW YORK CITY TAX COMMISSION et al., Appellants.

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

Decided September 1, 2015.


Petitioner, a not-for-profit association, was denied tax-exempt status for its headquarters located on West 33rd Street in New York County. It commenced a CPLR article 78 proceeding, arguing that the determination was arbitrary and capricious and that given the nature of its focus, its free speech, equal protection, and due process rights were violated. Respondents moved pre-answer to dismiss the petition pursuant to CPLR 3211 (a) (7) on the ground that petitioner does not...

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