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

Index No. 103827/12. Appeal No. 13008. Case No. 2019-2596.

191 A.D.3d 405 (2021)

137 N.Y.S.3d 685

2021 NY Slip Op 00523

In the Matter of Drug Policy Alliance, Respondent-Appellant, v. New York City Tax Commission et al., Appellants-Respondents.

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

Decided February 2, 2021.


Attorney(s) appearing for the Case

James E. Johnson , Corporation Council, New York ( Paul John DeSena of counsel), for appellants-respondents.

Matthew Winston Milford, Brooklyn, and Fried, Frank, Harris, Shriver & Jacobson LLP, New York ( William Josephson of counsel), for respondent-appellant.

Debevoise & Plimpton LLP, New York ( Susan R. Gittes of counsel), for amicus curiae.

Concur— Renwick, J.P., Webber, González, Scarpulla, JJ.


The court correctly granted the petition to the extent it sought an order to annul the final determination denying petitioner's appeal to the Tax Commission of the Department of Finance's denial of its application for a tax exemption pursuant to RPTL 420-a. That determination was improperly issued in violation of applicable regulations to the extent the Hearing Officer did not issue a decision following the hearing before the Tax Commission and the only determination issued...

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