Health Services Medical Corp. of Central New York, Inc. v. Chassin

OPINION OF THE COURT

Robert G. Hurlbutt, J.

In this declaratory judgment action, plaintiff seeks summary judgment declaring that an increase in the mandated rate of payment to hospitals for in-patient services provided to subscribers of health maintenance organizations (hereinafter HMOs), pursuant to Public Health Law § 2807-c (2-a), represents a tax, and that such tax, as applied to plaintiff, is unconstitutional. Plaintiff, incorporated as a not-for-profit corporation pursuant to the Not-For-Profit Corporation Law in 1975, is a health maintenance organization under article 44 of the Public…