Opinion
March 3, 1952.
Present — Nolan, P.J., Carswell, Adel, Wenzel and Schmidt, JJ. [See post, p. 1078.]
In a proceeding brought pursuant to article 78 of the Civil Practice Act, to compel respondents to remove an assessment on premises owned by petitioner, for the tax year 1950-51, petitioner appeals from an order denying petitioner's application, and dismissing the proceeding on the merits upon respondents' cross motion. The appellant contended that the assessment was illegal insofar as buildings on the premises, in the course of construction, were assessed, contrary to the provisions of section 157-1.0 of the Administrative Code of the City of New York. Order unanimously affirmed, with $50 costs and disbursements. Such an assessment is not illegal, but erroneous, and a review thereof requires compliance with the provisions of the New York City Charter, the Administrative Code and the Tax Law, which provide an adequate and exclusive remedy. ( People ex rel. Soeurbee, Inc., v. Purdy, 179 App. Div. 748, affd. 222 N.Y. 657; Sikora Realty Corp. v. City of New York, 262 N.Y. 312; People ex rel. Harway Improvement Co. v. Berry, 139 Misc. 614, affd. 233 App. Div. 851, 865, affd. 258 N.Y. 590.) The procedure adopted by appellant has no basis in law.