Lincoln Plaza Associates South v. Commissioner of Finance

OPINION OFsTHE COURT

Betty Weinberg Ellerin, J.

Motions numbered 84 and 148 on the Calendar of March 23, 1982 are consolidated for disposition.

This is an article 78 proceeding brought on behalf of some 452 similarly situated owners of residential properties within the City of New York, to annul and set aside the actions of respondent in seeking to increase the assessed valuation of petitioners’ real estate for the 1982-1983 tax year. Petitioners also seek to enjoin respondent from entering any such increases in the books of the annual record of assessed valuation, on the ground that the Finance…