This kind of stuff may seem especially egregious to you, Gentle Reader, but it is really just the Soup de Jour for most government bureaucracies.
Everything was fine until the city started running out of money in 2007. Suddenly, the city announced that it was going to ignore its own ruling and reclassify us in the higher tax category. Even more incredible is the fact that the new classification was to be imposed retroactively to 2004 with interest and penalties. No explanation was given for the new classification, or for the city's decision to ignore its 1994 ruling.
Their official position is that the city is not bound by past rulings -- only taxpayers are. (emphasis TWC's) This is why we have been forced to file a lawsuit. We will let the courts decide whether it is legal for adverse rulings to apply only to taxpayers and not to the city.
Whole thing here at WSJ.com
Tip of the glass to Steven D