CC&F Buffalo Development Co. v. Tully

OPINION OF THE COURT

Joseph P. Kuszynski, J.

Defendant State Tax Commission moves to dismiss the action of plaintiff CC&F Buffalo Development Co., Inc. (CC&F) for declaratory judgment upon the ground its action should have been brought either as an article 78 proceeding, or a proceeding before the State Court of Claims, and alternatively that the venue should be transferred to Albany County pursuant to CPLR 506 (subd [b], par 2).

According to the complaint, CC&F as mortgagor, and Chase Manhattan Bank as mortgagee, entered into a building loan agreement which was then attempted to be filed in the…