ROCHESTER v. MONROE COUNTY


93 A.D.2d 625 (1983)

In the Matter of The City of Rochester, Appellant, v. County of Monroe et al., Respondents

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

May 25, 1983


Attorney(s) appearing for the Case

Louis N. Kash, Corporation Counsel (Michael Looby of counsel), for appellant.

John D. Doyle, County Attorney (Christine Burke of counsel), for County of Monroe and another, respondents.

Anthony M. Sortino for Town of Irondequoit, respondent.

William E. Easton for Greece School District and another, respondents.

Robert Burkwit (Philip Glickman of counsel), for Village of Brockport and others, respondents.

William T. Lehman (Jeffrey Wilkins of counsel), for Brighton School District and others, respondents.

Thomas J. Young for Holley School District, respondent.

E. James Springer for Town of Brighton, respondent.

James A. Reed for Town of Pittsford, respondent.

William L. Von Dohlen for Town of Greece, respondent.

Thomas J. Fitzpatrick for Town of Henrietta, respondent.

Frederick J. Holbrook (Richard Olsen of counsel), for Town of Clarkson, respondent.

Joseph A. Plantania for Town of Penfield, respondent.

Curtis W. Barker for Town of Mendon, respondent.

John W. Glavin for Town of Wheatland, respondent.

Gerard D. DiMarco for Town of Hamlin, respondent.

William C. Kelly for Town of Chili, respondent.

Thomas J. Cusker for Town of Rush, respondent.

Vincent Assini for Town of Gates, respondent.

Daniel G. Schum for Town of Ogden, respondent.

Robert L. Teamerson (William Polito of counsel), for Town of Webster, respondent.

Richard E. Stowe for Town of Riga, respondent.

Larry R. Coss (Dale Rath of counsel), for Town of Sweden, respondent.

John W. Fulreader for Town of Perinton, respondent.

DILLON, P. J., HANCOCK, JR., CALLAHAN and DENMAN, JJ., concur.


GREEN, J.

In this CPLR article 78 proceeding1 we resolve a question of first impression. We hold that the County of Monroe (County) properly allocated sales tax revenues to the City of Rochester (City) in April, 1981 in accordance with the 1980 Federal decennial census. At issue is the interpretation of subdivision (b) of section 1262 of the Tax Law which provides in relevant part...

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