On May 10, 2018, we blogged about a tax certiorari decision handed down by the Appellate Division, Second Department, Matter of Larchmont Pancake House v Board of Assessors, 153 AD2d 521 (Aug. 2, 2017). The decision caused great concern to the bar because it held that while a tenant who is responsible for the payment of real estate taxes is an aggrieved party within the meaning of the RPTL because the assessments had a direct adverse affect on its pecuniary interests. The tenant may not proceed because RPLT articles require… read more
August 16, 2018