Park Tower Associates v. City of New York

OPINION OF THE COURT

Arnold Guy Fraiman, J.

In this action against the city’s Department of Finance and the Industrial and Commercial Incentive Board (ICIB), plaintiff seeks a refund of real estate taxes it paid under protest for the tax year commencing July 1, 1981, and a declaratory judgment that for the purposes of chapter 56 of the Administrative Code of the City of New York (§ 1301 et seq.), the Finance Department is without jurisdiction to determine the date on which construction is completed on a new building. Defendants move to dismiss the complaint pursuant to CPLR 3211 (subd [a], pars…