CAPUTO v. COUNTY OF SUFFOLK


275 A.D.2d 294 (2000)

712 N.Y.S.2d 564

JOSEPH R. CAPUTO et al., Respondents-Appellants, v. COUNTY OF SUFFOLK, Appellant-Respondent.

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

Decided August 7, 2000.


Ordered that the order is affirmed, without costs or disbursements.

In July 1997 the Suffolk County Legislature enacted Local Laws, 1997, No. 18 of the County of Suffolk, which codified the standards for waiving interest and penalties for the late payment of real property taxes. In January 1998, the Legislature enacted Resolution, 1997, No. 1084 of the County of Suffolk, which waived almost $300,000 in interest and penalties for two parcels of property occupied by...

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