Rose, J.
Petitioners commenced this proceeding seeking a judgment in the nature of mandamus directing respondent Comptroller of the County of Albany (hereinafter respondent) to approve payment to certain towns and villages within the County of sales tax revenues received by petitioner County of Albany from the Department of Taxation and Finance. This dispute arose when, after the 2001 first quarter distributions under Tax Law § 1262 were made based on 2000 census...
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