Phillips v. County of Monroe

Memorandum: For the reasons stated in our decision in Matter of Monroe County Pub. School Dists. v Zyra (51 AD3d 125 [2008]), we modify the judgment by vacating the decretal paragraphs granting declaratory and other relief with respect to the meaning of Tax Law § 1261 (f) (8), and by granting plaintiffs-petitioners (plaintiffs) the same declaratory relief granted in that case. We note in addition that plaintiffs have standing herein by virtue of their status as taxpayers (see General Municipal Law § 51; Matter of Bernstein v Feiner, 13 AD3d 519, 520-521 [2004]; see generally Matter of Korn v…