Town of Moreau v. County of Saratoga

OPINION OF THE COURT

Loren N. Brown, J.

This is an action for a declaratory judgment pursuant to *381CPLR 3001 and a special proceeding pursuant to CPLR article 78 to obtain a judgment declaring Resolution No. 195 of 1986 of the Saratoga County Board of Supervisors to be null and void, to declare Tax Law § 1262 (c) to be unconstitutional to the extent that the statute provides for the allocation of county sales and use taxes by agreement between the county and its cities with the approval of the State Comptroller, to permanently enjoin the Comptroller from approving the agreements providing for the…