Appellate Division of the Supreme Court of the State of New York March 15, 2001 (American Pen Corp. v. Tax Commission)

—Order, Supreme Court, Bronx County (George Friedman, J.), entered June 3, 1999, which, in a proceeding to annul respondents’ retroactive assessment of real property taxes with retroactive interest and penalties, granted respondents’ motion to dismiss the petition for failure to state a cause of action, unanimously modified, on the law, to deny the motion insofar as addressed to the assessment of