Opinion
October 6, 1992
Appeal from the Supreme Court, New York County (Charles E. Ramos, J.).
Petitioner failed to pay the statutory amount assessed on its property pursuant to its mandatory application granted under Administrative Code § 11-424 (f). Thereafter, because petitioner filed its application for an installment agreement more than thirty days after respondent acquired title, respondent had absolute discretion under Administrative Code § 11-424 (g) to grant or deny the release, which will not be disturbed absent a showing of fraud or illegality (Matter of Upper E. Side Community Dev. Corp. v City of N.Y. Div. of Real Prop., 176 A.D.2d 649, 650). No such showing is made here.
In any event, the determination to deny discretionary release was rationally based upon petitioner's delinquency in the payment of taxes on the subject property. (See, Pig's Ear 515 Myrtle Ave. v New York City Bd. of Estimate, 156 A.D.2d 283, 285.)
Finally, contrary to petitioner's claim, actual notice of the pendency of the foreclosure proceeding suffices to meet the requirements of due process, and thus notification that the foreclosure proceeding had been successfully completed was not required (Matter of Upper E. Side Community Dev. Corp. v City of N Y Div. of Real Prop., supra).
Concur — Sullivan, J.P., Milonas, Kupferman and Rubin, JJ.