Kiamesha Concord, Inc. v. Chairman

OPINION OF THE COURT

Harvey, J.

This declaratory judgment action was commenced by plaintiffs, all operators of various resort hotels located in Sullivan County.1 Plaintiffs sought a declaration that section 302 (e) of Local Laws, 1989, No. 5 of Sullivan County (hereinafter the local law) was invalid as being in conflict with its enabling legislation, Tax Law § 1202-j (added by L 1989, ch 353, § 1). Plaintiffs argued before Supreme Court that section 302 (e) of the local law attempted to redefine or enlarge upon and alter the definition of a tax exempt organization as set forth in Tax Law §…