The petition seeking to vacate a tax assessment and lien on petitioners' property, brought pursuant to CPLR article 78, is denied. The petition is untimely, as it was filed well over four months after the charges became final, and petitioners establish no basis for tolling the statute of limitations.
Matter of Wahid v. New York City Dept. of Fin., NY Slip Op 02647 (1st Dep't April 21, 2022)
