David v. Lewisohn

OPINION OF THE COURT

Mercure, J.

The narrow issue that we must resolve, as framed by the Court of Appeals (see, Matter of City of New York v New York State Bd. of Equalization & Assessment, 65 NY2d 656) is whether there is a statutory exemption from disclosure under the Freedom of Information Law (Public Officers Law art 6) (hereinafter FOIL) for certain "significant/insignificant’’ (hereinafter S/I) notations contained in real estate transfer data provided to the State Board of Equalization and Assessment (hereinafter SBEA) by the City of New York.

This matter having been before us on two prior…