In Matter of Better World Real Estate Group v. New York City Department of Finance, No 2012-01396 (2d Dep’t Aug. 13, 2014), the Appellate Division, Second Department, held that the City’s misclassification of a two-family house and garage in Queens as a three-family house with one store or office was a clerical mistake, and that it could be challenged by bringing an Article 78 petition directly to the Appellate Division. The court rejected the argument of the Department of Finance that the claim was time-barred, because the taxpayer had failed to bring a timely tax certiorari petition, finding that Section 11-206 of the Administrative Code expressly allows the Commissioner of Finance to “correct any assessment or tax which is erroneous due to a clerical error or to an error of description.” The court found that the Article 78 petition was timely filed within four months of the Department’s denial of the refund claim, and that requiring the taxpayer to have proceeded by way of a tax certiorari petition “would render Administrative Code Section 11-206 ‛superfluous and meaningless.’”