City of New York v. Permanent Mission of India to the United Nations
Court of Appeals for the Second Circuit
1Opinion of the Court
KATZMANN, Circuit Judge.
This case arises out of the City of New York’s (the “City”) attempts to collect property taxes from certain foreign missions to the United Nations that have been using parts of them embassy buildings for purposes that, the City argues, render at least those portions of those buildings subject to property taxation. The merits of that claim are not before us in this interlocutory appeal. Instead, we are called upon to answer a preliminary question of first impression in this circuit — whether, pursuant to the “immovable property” exception to the Foreign Sovereign…
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