Level 3 Communications, LLC v. Essex County

OPINION OF THE COURT

Robert J. Muller, J.

Petitioner commenced this CPLR article 78 proceeding in *292January 2015 seeking refunds of real property taxes paid from 2011 to 2013. Before respondents answered, the parties entered into a stipulation, which was so ordered by the court in April 2015, staying the proceeding pending a decision from the Appellate Division, Third Department, in a potentially dispositive case involving the same parties and the same issues. In June 2015, that case was decided favorably to respondents (see Matter of Level 3 Communications, LLC v Essex County, 129 AD3d 1255…