Woodmere Knolls, Inc. v. Procaccino

Proceeding pursuant to CPLR article 78 (transferred to this court by order of the Supreme Court at Special Term, entered in Albany County) to review a determination of the State Tax Commission which denied an application for a refund of mortgage recording tax paid pursuant to section 253 of the Tax Law. This article 78 proceeding was brought pursuant to section 251 of the Tax Law to review the determination of the State Tax Commission denying petitioner’s application for a refund of $7,500 of the mortgage tax *980paid upon the recording of a mortgage in the office of the Clerk of Nassau County on…