The New York Supreme Court, Appellate Division reversed the lower court’s judgment, granting the petition to annul a tax classification determination by the New York City Department of Finance. The case arose from a dispute over the tax classification of a vacant lot in Brooklyn, which the taxpayer sought to have reclassified from tax class four to tax class one. The court found that the Department of Finance erred in its classification, ruling that vacant land zoned for residential use and located outside Manhattan should be classified as tax class one, regardless of any commercial overlay. [In re Emmons Realty, …
