Supreme Court, New York County, New York,
Special Term, Part VII.

In the Matter of FLEETAIR, Inc., Petitioner,
v.
TAX COMMISSION OF CITY OF NEW YORK, and the Individual Members thereof,
Respondent.


Dec. 5, 1958.


  Proceeding to review real estate tax assessment.  On motion to intervene, the
Supreme Court, Special Term, William C. Hecht, Jr., J., held that where long-
term lease required tenant to pay real estate taxes and sublease obligated
subtenant to pay such taxes and subtenant instituted proceeding for reduction of
assessed valuation within time fixed by statute and subtenant was dispossessed
and tenant paid the taxes assessed, the tenant, as aggrieved person, could
intervene, notwithstanding that the time for instituting proceeding for
reduction had passed.

  Motion granted.


West Headnotes

Taxation  480
371k480 Most Cited Cases

Where long-term lease required tenant to pay real estate taxes and sublease
obligated subtenant to pay such taxes and subtenant instituted proceeding for
reduction of assessed valuation within time fixed by statute and subtenant was
dispossessed and tenant paid the taxes assessed, the tenant, as aggrieved
person, could intervene, notwithstanding that the time for instituting
proceeding for reduction had passed.  Civil Practice Act, §  193(b); New York
City Charter, §  166.
  **645 *503 Dreyer & Traub, Brooklyn (Samuel Kirschenbaum, Brooklyn, of
counsel), for petitioner.

  **646 Schreiber, Klein & Opton, New York City (Benjamin F. Schreiber, New York
City, John P. Cuddahy, Brooklyn, of counsel), for Crosstown Syndicate, Inc.

  Charles H. Tenney, Corp. Counsel, New York City (Morris Handel, Russel D.
Scott, New York City, of counsel), for respondent.



  WILLIAM C. HECHT, Jr., Justice.

  Crosstown Syndicate, Inc. (hereinafter referred to as Crosstown) moves for an
order, pursuant to section 193(b) of the Civil Practice Act, granting it leave
to intervene as a party petitioner in the proceeding, heretofore brought by
petitioner to review the real estate tax assessment for the tax year 1958-1959
on Block 565, Lot 29, Borough of Manhattan.

  On January 25, 1958, the taxable status date for the tax year 1958-59,
Crosstown was and presently is the owner of a long-term leasehold of the
premises above referred to, pursuant to a lease from the owner of the fee, which
requires it to pay all real estate taxes assessed on the property.

  Petitioner, Fleetair, Inc., on this date was a sublessee for a term which was
to expire on September 30, 1963, which sublease, as between it and Crosstown,
obligated Fleetair, Inc. to pay the real estate taxes on the premises.

  Petitioner, claiming to be aggrieved by the assessed valuation fixed for the
tax year 1958-1959, filed application for correction and when it was denied
instituted that proceeding for a reduction of the assessed valuation within the
time fixed by the statute.

  Difficulties arose between petitioner and Crosstown as a result of which
petitioner was dispossessed from the premises.  Crosstown was compelled to pay
the real estate taxes assessed against the premises in the amount of $19,997.50
for the first half of the tax year 1958-1959.

  *504 Fleetair, Inc. has indicated it will discontinue the proceeding, and
accordingly Crosstown made this application to intervene.  The opposition of
Fleetair, Inc. to the application has no substance.

  The City's opposition is based upon its claim that the right of Crosstown to
intervene is barred by the time limitation contained in section 166 of the New
York City Charter.  This section, however, does not bar the further prosecution
by an intervenor, who is an aggrieved person, of a proceeding commenced in due
time (People ex rel. Veegreen Holding Co., Inc. v. Sexton, 1942, 264 App.Div.
835, 35 N.Y.S.2d 756, motion for leave to appeal denied 265 App.Div. 804, 37
N.Y.S.2d 427; People ex rel. McFarland v. Sexton, 1942, 246 App.Div. 835, 35
N.Y.S.2d 753, motion for leave to appeal denied 265 App.Div. 805, 37 N.Y.S.2d
427).

  Motion granted.  Settle order.

181 N.Y.S.2d 645, 15 Misc.2d 502

END OF DOCUMENT