Legal Opinion
Kessel v. Purcell
New York Supreme Court
Decided May 27, 1983PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
George A. Murphy, J.
In this article 78 proceeding the petitioners Richard M. Kessel and Mario V. Colleluori seek a judicial determination annulling chapter 18 of the Laws of 1983 which authorized the County of Nassau to increase its local sales tax from 3 to 4% effective June 1, 1983.
Petitioners argue that the statute is a nullity due to the failure of the respondent board of supervisors to adopt a formal home rule message requesting this taxing authorization from the State Legislature.
Both the State and the county have moved to dismiss the petition.
*450The State argues that…
2Cases cited22 opinions
- Supreme Court of Virginia v. Consumers Union of the United States, Inc.Supreme Court of the United States · 1980
- Montgomery v. DanielsNew York Court of Appeals · 1975
- Defiance Milk Products Co. v. Du MondNew York Court of Appeals · 1956
- Adler v. DeeganNew York Court of Appeals · 1929
- Van Berkel v. PowerNew York Court of Appeals · 1965
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3Cited by3 opinions
- Straniere v. SilverAppellate Division of the Supreme Court of the State of New York · 1996
- Albany Area Builders Ass'n v. Town of GuilderlandAppellate Division of the Supreme Court of the State of New York · 1988
- Xerox Corp. v. Town of WebsterNew York Supreme Court · 1986