You are here: / / County Not Entitled to Dismissal of Suit Seeking Refund of Taxes Declared...
,

County Not Entitled to Dismissal of Suit Seeking Refund of Taxes Declared Wrongly Collected by the Court of Appeals

The Second Department determined that the plaintiffs’ action seeking the refund of taxes wrongfully collected on “mass property” was properly allowed to proceed.  “Mass property” includes things like power lines, poles, transformers, etc. The defendants had been collecting ad valorem taxes on the mass property for garbage collection.  Ultimately the Court of Appeals held that such taxes could not be collected on mass property, which did not produce garbage.  The defendants argued that they were not obligated to refund the taxes paid and moved to dismiss on that ground.  In affirming the denial of that motion, the Second Department explained that the invalidation of the ad valorem tax did not meet the criteria for when a court holding should be given only prospective application in the context of taxation:

…[W]here a municipality has reasonably relied upon a widespread and longstanding practice … or a statute is later invalidated …, and where applying the invalidation retroactively would call into question “a settled assessment roll or property rights based thereon,” a court may exercise its discretion by giving its holding only prospective application … . Here, the County defendants’ submissions have not demonstrated that awarding the plaintiffs the refunds they seek would call into question settled assessment rolls or property rights based thereon. Keyspan Generation LLC v Nassau County, 2014 NY Slip Op 01721, 2nd Dept 3-19-14

 

You might also like
No Fiduciary Duty Re: Purchase of One Shareholder’s Stock by Another in a Close Corporation
TRANSFER OF DEVELOPMENT RIGHTS (TDR) COMPONENT OF TOWN’S COMPREHENSIVE PLAN WAS NOT PROPERLY ADOPTED UNDER THE GENERAL MUNICIPAL LAW (SECOND DEPT).
Plaintiff Was Unable to Pinpoint the Cause of Her Fall—“Feigned Issue” Raised In an Affidavit Could Not Stave Off Summary Judgment
PLAINTIFFS’ ALLEGATION THAT THE WATER MAIN ON DEFENDANTS’ NEIGHBORING PROPERTY BROKE CAUSING WATER TO ENTER PLAINTIFFS’ BASEMENT STATED A NEGLIGENCE CAUSE OF ACTION UNDER THE RES-IPSA-LOQUITUR THEORY (SECOND DEPT).
Labor Law 200 Action Is Not Based Upon Supervision or Control of Plaintiff’s Work, But Rather on the Property Owner’s Creation or Failure to Remedy a Dangerous Condition
ONE OF THE THREE DEFENDANTS, THE OWNER OF THE OTHER TWO, WAS NOT SHOWN TO BE LIABLE UNDER THE LABOR LAW; THEREFORE THE $10,000,000 PUNITIVE-DAMAGES JUDGMENT AGAINST THE OWNER SHOULD NOT HAVE BEEN AWARDED; NEW YORK DOES NOT RECOGNIZE AN INDEPENDENT CAUSE OF ACTION FOR PUNITIVE DAMAGES (SECOND DEPT).
THE COMPLAINT SUFFICIENTTLY ALLEGED A BREACH OF THE COVENANT OF GOOD FAITH CAUSE OF ACTION IN THIS INSURANCE COVERAGE DISPUTE; THE “IMPLIED COVENANT” CAUSE OF ACTION ALLEGED CONDUCT DIFFERENT FROM THE BREACH OF CONTRACT CAUSE OF ACTION AND WAS THEREFORE NOT DUPLICATIVE; SUPREME COURT IMPROPERLY REDUCED THE ATTORNEYS’ FEES AWARDS (SECOND DEPT).
Plaintiff Struck by Sled—Village Immune from Liability Under General Obligations Law

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2026 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Supreme Court Should Not Have Reformed Settlement Agreement/Criteria for “Mutual... “General Supervision” of Work Site Did Not Trigger Liability Under...