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MATTER OF BOARD OF MGRS. OF THE LIBERTY VIEW CONDOMINIUM v. NEW YORK CITY DEPT. OF FIN.

158003/19. Appeal No. 12307. Case No. 2020-00784.

188 A.D.3d 450 (2020)

131 N.Y.S.3d 886

2020 NY Slip Op 06381

In the Matter of the Board of Managers of the Liberty View Condominium, Appellant, v. New York City Department of Finance, Respondent.

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

Decided November 10, 2020.

The article 78 court correctly found that respondent rationally addressed petitioner's request for a clerical correction to gross square footage and an attendant correction to the tax assessments in the relevant tax years by performing a reassessment of the building's value to determine whether there was a need for reducing the actual assessed values and concluding that no change in the actual assessed values was warranted (see Administrative Code of City of NY §...

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