Kenford Co. v. Legislature of County of Erie

Petitioner Kenford Company, Inc. [Kenford] brought this article 78 proceeding against the Legislature of the County of Erie [County] and O. R. Connelly as Receiver of Taxes and Assessments of the Town of Lancaster, New York [Town] to set aside and have declared void certain tax bills relating to properties in the Town of Lancaster for the fiscal years of 1972 and 1973. Kenford also attempted to enjoin enforcement or collection of the bills by the respondents.. Special Term denied Kenford’s motion for summary judgment and also denied the cross motion of the (County and the Town, holding that…