Legal Opinion
City of White Plains v. Del Bello
Appellate Division of the Supreme Court of the State of New York
Decided July 6, 1982PublishedCited by 5 opinions
1Opinion of the Court
OPINION OF THE COURT
Gibbons, J.
On December 28,1981, the Westchester County Board of Legislators enacted legislation increasing the county sales tax rate from 1% to l/2%. At the time, the sales tax being *484imposed by plaintiff City of White Plains was 2%. By constraint of section 1223 of the Tax Law, the aggregate rate of tax imposed by a county and any city within that county (pursuant to section 1210 of the Tax Law) may not exceed an aggregate of 3%. Pursuant to section 1224 of the Tax Law, the county and the city each have the prior right to impose taxes to the extent of one half the maximum…
2Cases cited5 opinions
- Dun & Bradstreet, Inc. v. City of New YorkNew York Court of Appeals · 1937
- St. Lawrence University v. Trustees of the Theological School of St. Lawrence UniversityNew York Court of Appeals · 1967
- Sonmax, Inc. v. City of New YorkNew York Court of Appeals · 1977
- United States Steel Corp. v. GerosaNew York Court of Appeals · 1960
- Rab Co. Highland House Apartments v. Tompkins County Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1979
3Cited by5 opinions
- Nadel v. CostaAppellate Division of the Supreme Court of the State of New York · 1983
- Benedictine Hospital v. Hospital Underwriters Mutual InsuranceAppellate Division of the Supreme Court of the State of New York · 1984
- Kessel v. PurcellNew York Supreme Court · 1983
- Baldwin Union Free School District v. County of NassauAppellate Division of the Supreme Court of the State of New York · 2013
- Baldwin Union Free School District v. County of NassauAppellate Division of the Supreme Court of the State of New York · 2013