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Brulene Cooperative Apt., Inc. v. Finance Administrator

54 N.Y.2d 826 Court N.Y. Decision date 1981-09-24 English

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p. 826
In the Matter of Brulene Cooperative Apt., Inc., Respondent, v Finance Administrator of the City of New York et al., Appellants.
Decided September 24, 1981
p. 827
APPEARANCES OF COUNSEL
Allen G. Schwartz, Corporation Counsel (Renee Modry and Leonard Olarsch of counsel), for appellants.
William E. Banfield and Donald N. David for respondent.

OPINION OF THE COURT

On summary consideration, order affirmed, with costs. Petitioner’s service of a certified copy of the court order on which the claim for tax refund is premised within three years of the notice of entry of that order constitutes an application made within the three-year period mandated by subdivision 3 of section 726 of the Real Property Tax Law (Matter of 860 West Tower v Levy, 53 NY2d 450 ).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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