Legal Opinion
Harris v. Jacobs
New York Supreme Court
Decided February 1, 1972PublishedCited by 5 opinions
1Opinion of the CourtFrank P. De Luca, J.
This is a motion for summary judgment instituted by plaintiff against the Treasurer of Suffolk County and Suffolk County itself, in a taxpayer’s action brought pursuant to section 51 of the General Municipal Law.
The obvious purpose of this lawsuit is to restrain the county from implementation of a change in the procedure of processing *5the collection of unpaid taxes for real property in Suffolk County, and to restore the previous practice of selling tax certificates at public auction. Since 1929, when the Suffolk County Tax Act (L. 1929, ch. 152) was enacted by the State Legislature (an…
2Cases cited4 opinions
- Village of Kenmore v. County of ErieNew York Court of Appeals · 1930
- Horton v. . AndrusNew York Court of Appeals · 1908
- Ierna v. MaranzanoNew York Supreme Court · 1961
- Matter of Gould Realty Co. v. ReutershanNew York Court of Appeals · 1940
3Cited by5 opinions
- Lang v. CohalanAppellate Division of the Supreme Court of the State of New York · 1987
- Rajala v. Allied Corp.District Court, D. Kansas · 1986
- Devine v. County of SuffolkNew York Supreme Court · 1972
- Harris v. JacobsAppellate Division of the Supreme Court of the State of New York · 1972
- Opn. No., New York Attorney General Reports1978