ROCHESTER v. CHIARELLA


65 N.Y.2d 92 (1985)

City of Rochester, Appellant, v. Angelo Chiarella et al., Individually and on Behalf of All Payers of Real Property Taxes to the City of Rochester for the Fiscal Years 1974-1975 Through 1977-1978, Appellants, and Stephen J. Sercu et al., Respondents.

Court of Appeals of the State of New York.

Decided May 2, 1985.


Attorney(s) appearing for the Case

Louis N. Kash, Corporation Counsel, for City of Rochester, appellant.

Kenneth A. Payment and A. Paul Britton for subclass A-2, appellants.

Byron Johnson for subclass B, appellants.

Robert A. Feldman for subclass C, appellants.

Douglass Foss, Edward H. Fox and Karl S. Essler for Angelo Chiarella, appellant.

Joseph A. Regan for respondents.

Chief Judge WACHTLER and Judges JASEN, MEYER, KAYE and ALEXANDER concur.


SIMONS, J.

This appeal concerns efforts by Rochester taxpayers to obtain refunds for taxes illegally assessed against them by the city and which they paid under protest. The claims are based upon several earlier rulings of this court. In Hurd v City of Buffalo (34 N.Y.2d 628), we held taxes levied by the City of Buffalo in 1971-1972 invalid because the municipality had...

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