Ronald Associates No. 2 v. Michael

— Judgment of the Supreme Court, New York County (Mangan, J.), entered on March 3, 1982, which in granting respondent’s CPLR article 78 petition, directed appellant, the Commissioner of Finance, to refund to respondent the full amount of excess real property tax respondent had paid as a result of overvaluation as determined by a final judgment in a tax certiorari proceeding, without diminution, affirmed, without costs. In 1967, petitioner-respondent Ronald Associates No. 2 converted a building it owns in Manhattan from single-room occupancy to a multiple dwelling, thus qualifying for and…