Becksmad Gardens, Inc. v. Appleby

*867OPINION OF THE COURT

Hilda G. Schwartz, J.

Petitioner moves for an order pursuant to CPLR article 78, directing the Department of Housing Preservation and Development to issue its certificate of reasonable costs to petitioner for petitioner’s application for tax exemption and tax abatement under section J51-2.5 of the Administrative Code of the City of New York, upon the grounds that respondent’s denial of petitioner’s application for such benefits was illegal, arbitrary, capricious and unreasonable.

Subdivision d of section J51-2.5 of the Administrative Code provides, in pertinent part: "The…