Harry Raker, Inc. v. Board of Representatives

Baymond E. Aldrich, Jr., J.

The petitioners move for an order directing the Board of Bepresentatives of the County of Dutchess to refund the sum of $57,099.80 paid by the petitioners pursuant to an alleged erroneous and illegal assessment and levy of taxes as provided in subdivision 3 of section 556 of the Beal Property Tax Law.

The respondents, Board of Bepresentatives of the County of Dutchess and Bobert A. Williamson, move to dismiss the petition and the proceeding pursuant to CPLB 404 (subd. [a]), on the grounds that :

1. The petitioner fails to state a cause of action.

2. That section 556 of…