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IN MATTER OF NORTHERN STAR REALTY CO. v. STATE OF NEW YORK DIVISION OF HOUSING AND COMMUNITY RENEWAL

62 A.D.3d 886 (2009)

878 N.Y.S.2d 633

In the Matter of NORTHERN STAR REALTY CO., Appellant, v. STATE OF NEW YORK DIVISION OF HOUSING AND COMMUNITY RENEWAL, Respondent.

Appellate Division of the Supreme Court of New York, Second Department.

May 19, 2009.

Ordered that the judgment is affirmed, with costs.

There is a rational basis in the record for the determination of the State of New York Division of Housing and Community Renewal that the petitioner landlord's garage facility, situated in the basement of its apartment building, constituted a "required service" provided primarily for the use of the tenants in the building and, thus, that the petitioner's rental of parking spaces to its tenants was subject to the rent...

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