County of Fulton v. State

Respondents, who are responsible for the payment of the real property taxes on lands constituting the Great Sacandaga Lake (ECL 15-2115), duly protested increases in the assessments by the Town of Northampton, Fulton County, for 1987 and 1988 and commenced proceedings to review those assessments (see, Matter of State of New York v Town of Northampton, 156 AD2d 857). Respondents have declined to pay their real property taxes during the pendency of the review proceedings. Petitioner was required to advance the delinquent taxes of the Town of Northampton (RPTL 936).

Since the law precludes…