IN RE: HOWITT ENTERPRISES-SWEDEN (2008)

Petitioners commenced this CPLR article 78 proceeding challenging the imposition of a quarterly fire service charge for fiscal year 2007 by respondent for service provided to private fire hydrants on petitioners' properties.   Supreme Court properly determined that the charge constitutes a permissible fee rather than an unauthorized tax and dismissed the petition (cf. Matter of Phillips v. Town of Clifton Park Water Auth., 286 A.D.2d 834, 835-836, 730 N.Y.S.2d 565, lv. denied 97 N.Y.2d 613, 742 N.Y.S.2d 606, 769 N.E.2d 353).   Contrary to petitioners' contention, the charge is not impermissibly imposed “for revenue purposes or to offset the cost of general governmental functions” (Matter of Torsoe Bros. Constr. Corp. v. Board of Trustees of Inc. Vil. of Monroe, 49 A.D.2d 461, 465, 375 N.Y.S.2d 612).   Rather, the record establishes that the charge is properly exacted to cover the cost of private fire protection services from property owners who derive a benefit therefrom (see generally Jewish Reconstructionist Synagogue of N. Shore v. Incorporated Vil. of Roslyn Harbor, 40 N.Y.2d 158, 162, 386 N.Y.S.2d 198, 352 N.E.2d 115, rearg. denied 40 N.Y.2d 846, 387 N.Y.S.2d 1033, 356 N.E.2d 491).

It is hereby ORDERED that the judgment so appealed from is unanimously affirmed without costs.

MEMORANDUM: