Greenville Fire Co. v. Aetna Casualty & Surety Co.

OPINION OF THE COURT

Anthony J. Cerrato, J.

In an action charging the defendant insurance companies and all other foreign fire insurance companies with failing to maintain adequate record-keeping procedures to insure the accurate allocation among the State’s fire districts of the so-called 2% fire insurance tax imposed under sections 553 and 554 of the Insurance Law, plaintiff, the Greenville Fire Company No. 1, which seeks, inter alia, declaratory and injunctive relief, has moved for a class action determination pursuant to CPLR 902, and the defendants have cross-moved to dismiss the complaint…