Legal Opinion
City of Rochester v. County of Monroe
Appellate Division of the Supreme Court of the State of New York
Decided May 25, 1983PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Green, J.
In this CPLR article 78 proceeding1 we resolve a question of first impression. We hold that the County of Monroe (County) properly allocated sales tax revenues to the City of Rochester (City) in April, 1981 in accordance with the 1980 Federal decennial census. At issue is the interpretation of subdivision (b) of section 1262 of the Tax Law which provides in relevant part: “(b) In the County of Monroe amounts not set aside for county purposes shall be allocated quarterly to the city of Rochester and the area in the county outside the city of Rochester in proportion…
2Cases cited5 opinions
- Kurcsics v. Merchants Mutual InsuranceNew York Court of Appeals · 1980
- Bernstein v. ToiaNew York Court of Appeals · 1977
- Schneider v. RockefellerNew York Court of Appeals · 1972
- City of Detroit v. State Commissioner of RevenueMichigan Supreme Court · 1951
- City of Rochester v. County of MonroeNew York Supreme Court · 1982
3Cited by3 opinions
- Bob Kelly v. City of Aberdeen, MississippiMississippi Supreme Court · 1993
- Kelly v. City of AberdeenMississippi Supreme Court · 1996
- Kelly v. City of AberdeenMississippi Supreme Court · 1996