Opinion
Submitted June 22, 2001
September 10, 2001.
In a proceeding pursuant to CPLR article 78 to review a determination of the respondent City of New York Office of the Comptroller, dated June 1, 1999, which denied the petitioner's request to cancel its real estate tax debt, the appeal is from a judgment of the Supreme Court, Kings County (Arniotes, J.), dated May 9, 2000, which denied the petition and dismissed the proceeding.
Noel W. Hauser, New York, N.Y., for appellant.
Michael D. Hess, Corporation Counsel, New York, N.Y. (Elizabeth Dvorkin and Robert Carver of counsel; Anilkumar R. Avutu on the brief), for respondents.
Before: CORNELIUS J. O'BRIEN, J.P., MYRIAM J. ALTMAN, SANDRA J. FEUERSTEIN, and BARRY A. COZIER, JJ.
ORDERED that the judgment is affirmed, with costs.
The record supports the Supreme Court's determination that the petitioner was not entitled to a partial tax exemption and was not entitled to a cancellation of the retroactive tax assessment imposed (see, RPTL 420-a[a]; Matter of Hassberg v. Tax Commission of the City of New York, 36 N.Y.2d 817; cf., Quaglia v. Vil of Munsey Park, 54 A.D.2d 434, affd 44 N.Y.2d 772).