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KAHAL BNEI v. FALLSBURG

159 Misc.2d 1045 (1993)

607 N.Y.S.2d 858

Kahal Bnei Emunim and Talmud Torah Bnei Simon Israel, Plaintiff, v. Town of Fallsburg et al., Defendants.

Supreme Court, Sullivan County.

December 10, 1993

Attorney(s) appearing for the Case

Judah Dick, Brooklyn (Jay L. Zeiger of counsel), for plaintiff. Seymour Krieger, Woodridge, for Town of Fallsburg and another, defendants. Marvin Newberg, County Attorney, Monticello (Ira J. Cohen of counsel), for County of Sullivan, defendant.

ROBERT C. WILLIAMS, J.

This case presents the issue whether an action for money had and received, brought to recover taxes illegally assessed, is subject to the four-month Statute of Limitations of CPLR 217 (which governs CPLR article 78 proceedings), or the six-year Statute of Limitations of CPLR 213 (2) (which governs contract actions). The court concludes that an action for money had and received is subject...

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