Koston v. Town of Newburgh

This is an article 78 proceeding to review the respondent town’s action, through its collector of taxes, in delivering a tax bill to petitioner calling for the payment of the sum of $22.95 for Consolidated Water District No. 1. Essentially petitioner’s claim is that the charge is illegal because he derives no benefit from the Water District but is required to contribute to its maintenance, while other town residents who are not located within the geographical confines of the Water District are not required to make such a payment. The respondents have moved to dismiss for legal insufficiency,…