Caplan v. Commissioner of Finance

—Order and judgment (one paper), Supreme Court, New York County (Stanley Parness, J.), entered March 22, 1995, which, in a proceeding for review of an assessment pursuant to RPTL article 7, denied petitioner’s motion for partial summary judgment on the issue of whether the subject real property was misclassified as "Class two” and should be reclassified as "Class one”, and, upon a search of the record, granted respondents summary judgment dismissing so much of the petition as alleged misclassification, unanimously affirmed, without costs.

To the extent that RPTL 1802 is ambiguous in its…