Intercounty Operating Corp. v. County of Nassau

Action for declaratory judgment in respect of certain tax liens. Order dismissing the complaint on the ground that it is insufficient in law on the face thereof, and judgment entered pursuant thereto, unanimously affirmed, with ten dollars costs and disbursements. The complaint is to be read in the light of the provisions of the Nassau County Administrative Code, a State statute. (L. 1939, ch. 272.) That Code provides that plaintiffs’ tax liens were purchased subject to accrued and accruing taxes on the particular parcels involved. (§§ 5-53.0 and 5-64.0.) It authorizes plain*958tiffs to pay such…