Browne v. City of New York

OPINION OF THE COURT

Herbert A. Posner, J.

issue

This is an action by a taxpayer to recover $897.74 for interest and penalty, paid under protest, assessed by the city for unpaid real estate taxes and water charges from July 1, 1975 to June 30, 1977.

FACTS

In May of 1975 claimant purchased a one-family house in Flushing. She claims that, at the closing of title, the repre*29sentative from the title company gave her a salmon-colored transfer card to fill out and it was her understanding that the title company would file the card with the office of the comptroller. Two months later, not having received…