Recent Tax Certiorari Developments
Matthew S. Clifford Wins Tenant Tax Certiorari Case
We congratulate our colleague, Matthew S. Clifford, on successfully arguing a case before the New York Court of Appeals. The Court ruled unanimously in favor of our client DCH Auto and reversed the Appellate Division 2nd Dept. This decision was a victory for all tenants throughout the State of New York, as it continued to protect the long-recognized right of a tenant to seek administrative and judicial review of a tax assessment when the tenant is directly responsible for the payment of the real estate taxes on the property it occupies. The case was of State-wide importance as evidenced by the numerous amicus briefs that were submitted on behalf of CVS, the International Council of Shopping Centers, Stop & Shop Supermarkets, Wakefern Food Corp., the New York State School Board Association and the New York State Conference on Mayors and Municipal Officials.