7 Vestry LLC v. Department of Finance
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Sullivan, J.
This is an action by condominium unit owners and the condominium sponsor to set aside New York City real property tax liens that arose when taxes, previously deferred pursuant to the Industrial and Commercial Incentive Program (ICIP) were restored upon the City’s discovery that the subject property was no longer being utilized for commercial purposes, a statutory requirement for the property’s retention of its tax benefit eligibility. After receiving the ICIP seven-year partial tax defer*176ral, the prior owner sold the property to plaintiff 7 Vestry, which…
2Cases cited10 opinions
- Press v. County of MonroeNew York Court of Appeals · 1980
- Andy Associates, Inc. v. Bankers Trust Co.New York Court of Appeals · 1979
- Kennedy v. MossafaNew York Court of Appeals · 2003
- Cambridge Valley Bank v. . DelanoNew York Court of Appeals · 1872
- Paddell v. City of New YorkSupreme Court of the United States · 1908
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3Cited by6 opinions
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- Town of Southampton v. County of SuffolkAppellate Division of the Supreme Court of the State of New York · 2012
- Emigrant Bank v. DrimmerAppellate Division of the Supreme Court of the State of New York · 2019
1 more not listed; retrieve them via the Exa API.