Development

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  Challenge to Property Tax Rejected

  By Stewart E. Sterk

  No one disputes that the property tax system in New York City is byzantine. In Tax Equity Now LLC v. City of New York, the First Department confronted what it viewed as a very different question: is it illegal. The court concluded that it is not, rejecting a variety of claims and leaving any reform to the legislature.

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• Real Property Law

  By ssalkin

  Equitable Mortgage Enjoys Priority over Mortgage Recorded After Filing of Notice of Pendency
  Purchaser from Church Not Entitled to Specific Performance
  Questions of Fact Preclude Summary Judgment on Prescriptive Easement Claims
  Hearing Necessary to Determine Whether Mortgagee De-Accelerated Mortgage

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• Landlord & Tenant Law

  By ssalkin

  Loft Board Lacks Authority to Supervise Legalization Once Tenants Withdraw Application
  Tenant Entitled to Relief from Failure to Timely Exercise Renewal Option

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• Co-ops and Condominiums

  By ssalkin

  Co-op Entitled to Attroneys’ Fees

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