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Declaratory Judgment Actions Seeking a Determination of the Validity of Certain Tax Assessment/Liens Were Governed by the Six-Year Statute of Limitations

Reversing Supreme Court, the Second Department determined the declaratory judgment actions seeking a ruling on the validity of certain tax assessments/liens were not time-barred and further found that, even where tax assessments are challenged as “void ab initio,” the statute of limitations (six years here) applies:

… [E]ven where a tax assessment is challenged as “void ab initio,” the action is subject to the governing statute of limitations … .

An action for a declaratory judgment is generally governed by a six-year limitations period (see CPLR 213[1]). Where a declaratory judgment action involves claims that are ” open to resolution through a form of proceeding for which a specific limitation period is statutorily provided, then that period limits the time for commencement of the declaratory judgment action'” … . The instant action could not have been brought pursuant to CPLR article 78 (see CPLR 7803), or as any other form of proceeding for which a specific limitations period is provided. Therefore, the six-year limitations period is applicable … . Town of Hempstead v AJM Capital II, LLC, 2015 NY Slip Op 05663, 2nd Dept 7-1-15

 

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