County of Fulton v. State

OPINION OF THE COURT

William H. Keniry, J.

The primary issue raised before the court is whether a county may maintain a CPLR article 78 proceeding against the State of New York seeking payment of outstanding property taxes due on State-owned land during the pendency of *1088tax certiorari proceedings challenging the propriety of the underlying assessments.

The petitioner, the County of Fulton, seeks a judgment compelling the State of New York (State), the State Board of Equalization and Assessment (SBEA), the State Comptroller (Comptroller) and the Hudson River-Black River Regulating District (the…