Niagara Mohawk Power Corp. v. City School District of City of Troy

I respectfully dissent and would modify the determination of Special Term which, although *170agreeing that section 3813 of the Education Law requires a notice of claim in an action to recover taxes paid under protest (citing Rynders v City School Dist. of City of Geneva, 78 AD2d 1021), held that letters of protest accompanying only two of the eight payments at issue substantially complied with the statute and permitted the two letters to be verified nunc pro tunc. This statutory requirement is a condition precedent to the commencement of any action to recover upon a private right (Board of Educ.…