The New York Supreme Court, Appellate Division affirmed the lower court’s decision to vacate and reverse the New York City Department of Finance’s denial to reclassify taxpayer’s property. The case involved a dispute over the proper tax classification of taxpayer’s property, where the taxpayer sought to have the property reclassified to Tax Class 1 from Tax Class 4. The court held that the Department of Finance’s denial was arbitrary and capricious, concluding that this classification is mandatory, not discretionary, and that the error in classification constitutes an error of description that can be corrected under the Administrative Code. [Re SKMF …
