BRIGHTON BEACH BATHS, INC. v. DEP'T OF TAXATION & FIN. OF THE STATE OF NEW YORK


87 A.D.2d 572 (1982)

Brighton Beach Baths, Inc., et al., Respondents, v. Department of Taxation and Finance of the State of New York, Appellant

Appellate Division of the Supreme Court of the State of New York, Second Department.

March 1, 1982


Order reversed, on the law, with $50 costs and disbursements, and motion to dismiss granted.

It is well settled that "[a]n action for a declaratory judgment may be maintained, despite the provisions of a taxing statute which provides that the method of judicial review prescribed therein shall be exclusive, where the jurisdiction of the taxing authorities is challenged on the ground that the statute is unconstitutional or that the statute by its own terms does not...

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