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APPLEBAUM v. TOWN OF OYSTER BAY

176 A.D.2d 773 (1991)

Robert Applebaum et al., Respondents, v. Town of Oyster Bay et al., Appellants

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

October 15, 1991

Ordered that the order and judgment is affirmed, with costs.

It is undisputed that although the ad valorem garbage collection taxes were being levied against the plaintiffs' respective properties, the plaintiffs were not receiving any garbage collection services. Where property is excluded from garbage collection services, the imposition of a garbage collection tax is invalid (see, Matter of Sperry Rand Corp. v Town of N. Hempstead,

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