J.C. Penney Co. v. Town of Oyster Bay

In an action, inter alia, for a refund of ad valorem taxes with respect to the Town of Oyster Bay’s Garbage and Disposal District, the plaintiff appeals from a judgment of the Supreme Court, Nassau County (Franco, J.), dated December 10, 2001, which, after a nonjury trial, dismissed the complaint.

Ordered that the judgment is affirmed, with costs.

The plaintiff has operated a retail department store located at Sunrise Mall in the Town of Oyster Bay since 1973. After using a private garbage collection service for approximately 20 years, the plaintiff commenced this action against the Town…