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KIAMESHA CONCORD v. CHAIRMAN

166 A.D.2d 70 (1991)

569 N.Y.S.2d 494

Kiamesha Concord, Inc., et al., Appellants, v. Chairman of the Board of Supervisors of Sullivan County et al., Respondents

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

May 9, 1991

Attorney(s) appearing for the Case

Cooke & Davis (Monroe R. Davis of counsel), for appellants.

William C. Rosen (Robert S. Gaiman of counsel), for respondents.

WEISS, J. P., YESAWICH, JR., LEVINE and MERCURE, JJ., concur.

HARVEY, J.

This declaratory judgment action was commenced by plaintiffs, all operators of various resort hotels located in Sullivan County.1 Plaintiffs sought a declaration that section 302(e) of Local Laws, 1989, No. 5 of Sullivan County (hereinafter the local law) was invalid as being in conflict with its enabling legislation, Tax Law § 1202-j (added by L 1989, ch 353, §...

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