TOWN v. COUNTY OF MONROE

No. 90.

36 N.Y.3d 177 (2020)

163 N.E.3d 477

139 N.Y.S.3d 609

2020 NY Slip Op 07689

In the Matter of TOWN OF IRONDEQUOIT et al., Appellants, v. COUNTY OF MONROE et al., Respondents.

Court of Appeals of New York.

Decided December 22, 2020.


Attorney(s) appearing for the Case

Harter Secrest & Emery LLP, Rochester ( Megan K. Dorritie and Samantha A. Maurer of counsel), for Town of Irondequoit, appellant.

Gordon & Schaal, LLP, Rochester ( Kenneth W. Gordon of counsel), for Town of Brighton, appellant.

Michael E. Davis , County Attorney, Rochester ( Michele R. Crain and Matthew D. Brown of counsel), for respondents.

Sarah B. Brancatella , Association of Towns of the State of New York, Albany, for Association of Towns of the State of New York, amicus curiae.


OPINION OF THE COURT

Under Real Property Tax Law § 936, counties are required to guarantee and credit towns in connection with certain "unpaid delinquent taxes" assessed by the towns. After respondent Monroe County announced it would not credit unpaid property maintenance and demolition charges, the Town of Irondequoit...

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