121 Misc. 341 | N.Y. Sup. Ct. | 1923
This is an application for a writ of certiorari to correct the assessment of real estate taxes for the year 1922 for the purpose of obtaining the benefit of the exemption granted by city ordinance No. 112, passed under the authority of section 4-b of chapter 281 of the Laws of 1922. This exemption applies to “ new buildings therein planned for dwelling purposes exclusively, except hotels.” The commissioners of taxes and assessments have held plaintiff’s building to be a hotel. It is situated at the southeast corner of Madison avenue and Fifty-fourth street and is fifteen stories in height. On the ground floor are stores and a restaurant, not conducted by the relator, but in part controlled by it through a rather elaborate contract of lease. There are one hundred and forty-one rooms in the building, substantially ten on a floor. The suites are so arranged that the rooms may be grouped in suites of one and two rooms with bath, three and four rooms and two baths and five rooms with three baths. No suites of more than five rooms have ever been occupied as such. One hundred and thirteen rooms are leased to permanent tenants; twenty-eight rooms are used by transients; seventy-four rooms were furnished by the landlord, of which fifty-six have been leased on long-term leases, and twenty-eight rooms devoted to transients. At the entrance hall is a small “ desk ” with a telephone “ central,” with which every room is connected. There are no kitchens in any of the' rooms. There is an entrance to the restaurant from the main hall of the building. Linens are supplied to transients and to occupants of the furnished rooms under lease. Very limited
Ordered accordingly.