Waldbaum, Inc. v. Finance Administrator

OPINION OF THE COURT

Bracken, J. P.

The petitioner, Waldbaum, Inc. (hereinafter Waldbaum), has brought several proceedings pursuant to Administrative Code of the City of New York § 11-231 in order to challenge, for various years between 1971 and 1982, the real estate tax assessments of certain real property leased by Waldbaum from a third party. The sole question on appeal is whether Waldbaum is aggrieved by those tax assessments so as to have standing to bring these proceedings (see, Administrative Code of City of New York § 11-231 [a]). We conclude that Waldbaum has standing to challenge…