45435 Realty Co. v. City of New York

—Order, Supreme Court, New York County (Walter Tolub, J.), entered July 13, 1993, which converted plaintiff’s declaratory judgment action to a CPLR article 78 proceeding and granted defendants’ cross-motion to dismiss it as time-barred, unanimously affirmed, without costs.

It is axiomatic that the proper vehicle to challenge the final determination of an administrative agency is an article 78 proceeding. The receipt of a water bill constitutes a final and binding determination of the issuing agency (Matter of Miller *502v McGough, 97 AD2d 416). Thus, the IAS Court properly considered the…