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MATTER OF 655 FIFTH DUTCH EQUITIES, LLC v. TAX COMMN. OF THE CITY OF N.Y.

2018-01553. Index Nos. 406331/13, 403881/14, 400001/15, 403636/16.

188 A.D.3d 666 (2020)

134 N.Y.S.3d 456

2020 NY Slip Op 06253

In the Matter of 655 Fifth Dutch Equities, LLC, Appellant, v. Tax Commission of the City of New York et al., Respondents.

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

Decided November 4, 2020.

Ordered that the order is affirmed insofar as appealed from, without costs or disbursements.

The petitioner purchased the subject real property on April 29, 2013. It is undisputed that from 2010 through the relevant years, the property contained 10 residential units and 1 commercial unit. The parties agree that for the purposes of taxation, the property should have been classified on the assessment roll as a "class two" parcel with fewer than 11 residential units...

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