New York Supreme Court February 6, 1981 (Linden Hill No. 2 Cooperative Corp. v. Tishelman)

OPINION OF THE COURT

Albert H. Buschmann, J.

This is a CPLR article 78 proceeding to review a determination by respondent which prorated petitioner’s real estate tax refund after a court-ordered reduction of the assessed value of petitioner’s property because of a “J-51” exemption upon the said property.