Madlin v. Orange and Rockland Utilities Corp.

MEMORANDUM DECISION AND ORDER

PARKER, District Judge.

Plaintiffs Howard and Marion Madlin and those purportedly similarly situated claim pui'suant to 42 U.S.C. § 1983 that defendant Orange and Rockland Utilities Corporation (“0 & R”) failed properly to report to state taxing authorities its special franchise property and that this failure resulted in higher local taxes for them. As relief, they seek an order from this Court directing 0 & R to pay alleged past due taxes to various municipalities. 0 & R moves under Fed.R.Civ.P. Rules 12(b)(1) and 12(b)(6) to dismiss the complaint. The motion is…