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MOREAU v. SARATOGA

134 Misc.2d 380 (1987)

Town of Moreau et al., Plaintiffs, v. County of Saratoga et al., Defendants.

Supreme Court, Special Term, Saratoga County.

January 16, 1987

Attorney(s) appearing for the Case

Oliver & Oliver (Harriet B. Oliver of counsel), for plaintiffs. Arne Heggen, County Attorney (Harry W. Seibert, Jr., of counsel), for County of Saratoga, defendant. Robert Abrams, Attorney-General (Nancy Gleason of counsel), for Comptroller of the State of New York, defendant.

LOREN N. BROWN, J.

This is an action for a declaratory judgment pursuant to CPLR 3001 and a special proceeding pursuant to CPLR article 78 to obtain a judgment declaring Resolution No. 195 of 1986 of the Saratoga County Board of Supervisors to be null and void, to declare Tax Law § 1262 (c) to be unconstitutional to the extent that the statute provides for the allocation of county sales and use taxes...

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