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MONROE COUNTY PUB. SCHOOL DISTRICTS v. ZYRA

51 A.D.3d 125 (2008)

853 N.Y.S.2d 821

In the Matter of MONROE COUNTY PUBLIC SCHOOL DISTRICTS, Namely BRIGHTON CENTRAL SCHOOL DISTRICT, et al., Appellants, v. WAYNE E. ZYRA, as President of MONROE COUNTY LEGISLATURE, et al., Respondents.

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

March 21, 2008.

Attorney(s) appearing for the Case

Ferrara, Fiorenza, Larrison, Barrett & Reitz, P.C., East Syracuse (Joseph G. Shields of counsel), for petitioners-plaintiffs-appellants.

Daniel M. DeLaus, Jr., County Attorney, Rochester (Michael E. Davis of counsel), for respondents-defendants-respondents.

Simpson Thacher & Bartlett LLP, New York City (Joseph F. Wayland of counsel), for the Campaign for Fiscal Equity, amicus curiae.

MARTOCHE, CENTRA, GREEN and GORSKI, JJ., concur.

OPINION OF THE COURT

HURLBUTT, J.P.

The issue before us on appeal in this hybrid CPLR article 78 proceeding/declaratory judgment action is whether the exercise by respondent-defendant Monroe County (County) of what is known as the "sales tax intercept option" offered by Laws of 2005 (ch 58, part C) allows the County to reduce its statutory sales tax sharing obligation to petitioners-plaintiffs, school districts outside the City of Rochester (School Districts...

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