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MATTER OF WAHID v. NEW YORK CITY DEPT. OF FIN.

Index No. 156287/20. Appeal No. 15766. Case No. 2021-02855.

204 A.D.3d 559 (2022)

164 N.Y.S.3d 822

2022 NY Slip Op 02647

In the Matter of Abdul Wahid et al., Appellants, v. New York City Department of Finance et al., Respondents.

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

Decided April 21, 2022.

Attorney(s) appearing for the Case

The Law Office of B. Alan Seidler, New York ( B. Alan Seidler of counsel), for appellants.

Sylvia O. Hinds-Radix , Corporation Counsel, New York ( Janet L. Zaleon of counsel), for respondents.

Concur—Renwick, J.P., Kapnick, Mazzarelli, Shulman, Pitt, JJ.

Petitioners seek to vacate a tax assessment and lien that resulted from various repairs performed on their property by respondent Department of Housing Preservation and Development between January 2009 and March 2014. Although respondent New York City Department of Finance sent statements of account to the then-owner's mailing address, no timely written objections to the charges were received. Petitioners now object to the charges.

The petition was untimely, as it...

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