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Moss Estate, Inc. v. Town of Ossining

243 A.D. 633 Court N.Y. App. Div. English

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p. 633
Moss Estate, Incorporated, Brings this Action on Its Own Behalf and for the Benefit of All Other Taxpayers of the Town of Ossining, Westchester County, Plaintiff, v. Town of Ossining, Defendant.[1]

Upon the agreed statements of facts, judgment is unanimously directed for the defendant, dismissing plaintiff’s claim for the recovery of a certain tax paid by it under protest, without costs. In our opinion, the inclusion by the town board of the town of Ossining of the certificates of indebtedness, issued against uncollected taxes, was authorized by section 112 of the Town Law, subdivision 2, paragraph (b), and the statutes involved in this controversy are constitutional. Present — Lazansky, P. J., Young, Hagarty, Carswell and Tompkins, JJ.