Town of North Hempstead v. County of Nassau

OPINION OF THE COURT

Leonard D. Steinman, J.

During the years 2004 through 2009, the County of Nassau was entitled to recoup from its towns and cities money it paid to reimburse the Fashion Institute of Technology (FIT) for the expenses of Nassau resident FIT students. It did not do so. Now, approximately 12 years later, the County has attempted to collect $1,273,496.76 from the Town of North Hempstead— representing what the County asserts is owed to it by the Town for the years 2004-2005 — by withholding this sum from sales tax payments owed by the County to the Town. These salient facts are…