Connolly v. Board of Assessors

The issues in this case have been discussed in detail with elaborated reasoning in the opinion of Justice Suozzi in C.H.O.B. Assoc. v. Board of Assessors of County of Nassau (45 Misc 2d 184, affd. 22 A D 2d 1015, affd. 16 N Y 2d 779). We concur generally in the well-reasoned opinion in C.H.O.B., but since that case involved a taxpayer’s action pursuant to section 51 of the General Municipal Law and the complaint therein was dismissed for the plaintiff’s failure to establish waste or injury, the observations there relating to the issue of legality are dicta. Nonetheless, we are of the opinion…