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First National City Bank v. City of New York Finance Administration

Appellate Division of the Supreme Court of New York, First Department
Jan 22, 1974
43 A.D.2d 823 (N.Y. App. Div. 1974)

Opinion

January 22, 1974


Judgment, Supreme Court, New York County, entered on February 4, 1972, in this article 78 proceeding, directing a refund of New York City Commercial Rent or Occupancy Taxes imposed pursuant to title L of chapter 46 of the Administrative Code of the City of New York, unanimously modified, on the law, to provide for interest at the rate of 3% per annum on the refunded taxes from the dates of payment thereof, and otherwise affirmed, without costs and without disbursements. The commercial occupancy tax, as applied to petitioner, is unconstitutional, and this proceeding was properly and timely brought to review respondent's denial of petitioner's application for a refund. Since the tax is unconstitutional, respondent may not rely on the companion refund provisions thereof, including that which would deny interest on a refund, to defeat petitioner's claims. ( Matter of O'Berry, 179 N.Y. 285.)

Concur — McGivern, P.J., Murphy, Tilzer and Capozzoli, JJ.


Summaries of

First National City Bank v. City of New York Finance Administration

Appellate Division of the Supreme Court of New York, First Department
Jan 22, 1974
43 A.D.2d 823 (N.Y. App. Div. 1974)
Case details for

First National City Bank v. City of New York Finance Administration

Case Details

Full title:In the Matter of FIRST NATIONAL CITY BANK, Appellant-Respondent, v. CITY…

Court:Appellate Division of the Supreme Court of New York, First Department

Date published: Jan 22, 1974

Citations

43 A.D.2d 823 (N.Y. App. Div. 1974)