Court of Appeals of New York

In a tax-exempt charitable organization's action against a school district seeking to recoup erroneously paid taxes, summary judgment in favor of the school district is affirmed, where: 1) the school district was entitled to rely on the one-year statute of limitations in Education Law section 3813(2-b) rather than the general six-year period for contract actions; and 2) the taxpayer's cause of action for money had and received accrued when it paid the taxes, which was more than one year before it filed suit.

Appellate Information

• Decided 02/16/2012
• Published 02/16/2012

Judges

• Pigott

Court

• Court of Appeals of New York

Counsel

• For Appellant:
  
• James G. Sweeney, Daniel Petigrow