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APPLEBAUM v. TOWN OF OYSTER BAY

81 N.Y.2d 733 (1992)

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

Court of Appeals of the State of New York.

Decided December 16, 1992.

Attorney(s) appearing for the Case

Marino, Bernstein & La Marca, P. C., Oyster Bay (Anthony J. La Marca and Robert L. Brusca of counsel), for appellants.

Siegel Fenchel & Peddy, P. C., Garden City (William D. Siegel of counsel), for respondents.

Acting Chief Judge SIMONS and Judges KAYE, TITONE, HANCOCK, JR., BELLACOSA and SMITH concur.

MEMORANDUM.

The order of the Appellate Division should be affirmed, with costs.

The appellant Town of Oyster Bay imposes a "special ad valorem levy," as defined by section 102 of the Real Property Tax Law, on real property owned by plaintiffs within the Town. These owners are not serviced by the Town's garbage collection district. Plaintiffs own property in a development which was formed as a homeowners association...

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