REGIONAL v. CITY SCHOOL DIST.

No. 10.

18 N.Y.3d 474 (2012)

964 N.E.2d 396

941 N.Y.S.2d 25

2012 NY Slip Op 1142

REGIONAL ECONOMIC COMMUNITY ACTION PROGRAM, INC., Appellant, v. ENLARGED CITY SCHOOL DISTRICT OF MIDDLETOWN, Respondent.

Court of Appeals of New York.

Decided February 16, 2012.


Attorney(s) appearing for the Case

James G. Sweeney , P.C., Goshen ( James G. Sweeney of counsel), for appellant.

Donoghue, Thomas, Auslander & Drohan, LLP, Hopewell Junction ( Daniel Petigrow and Neelanjan Coudhury of counsel), for respondent.

Jay Worona , Latham, and Aileen Abrams for New York State School Boards Association, Inc., amicus curiae.

Chief Judge LIPPMAN and Judges CIPARICK, GRAFFEO, READ, SMITH and JONES concur.


OPINION OF THE COURT

PIGOTT, J.

In this appeal, we are asked to determine the statute of limitations governing a taxpayer's claim against a school district for money had and received arising from an erroneous assessment of school taxes and when such claim accrues. We hold that Education Law § 3813 (2-b)'s one-year statute of limitations applies and that the claim for money had and received accrues when the taxes are paid.

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