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ST Lawrence County Et V ST Lawrence County Et MEMORANDUM and ORDER 25
ST Lawrence County Et V ST Lawrence County Et MEMORANDUM and ORDER 25
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Lynch, J.
1
In January 2022, the City enacted City of Ogdensburg
Local Law No. 1-2022, amending the City Charter to expressly
affirm the City's obligation to enforce delinquent taxes on
behalf of respondent Ogdensburg City School District for
properties located within the City (City of Ogdensburg Charter §
C-80, as amended by Ogdensburg Local Law No. 1-2022 § 1; see
RPTL 1322). As such, any challenge to the impact of Local Law
No. 2 upon delinquent school taxes has been rendered moot (see
Lasky v Town Bd. of Town of Amherst, 57 AD3d 1392, 1392-1393
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Law No. 3-1994]; see also City of Ogdensburg Local Law No. 2-
2021 § 2 [deleting City of Ogdensburg Charter § C-80]; compare
Preferred Group of Manhattan, Inc. v City of Poughkeepsie, 166
AD3d 916, 918 [2018], appeal dismissed 32 NY3d 1189 [2019], lv
denied 33 NY3d 905 [2019]). As a result, the City became bound
by RPTL article 11 procedure (see RPTL 1104 [1]; 1106 [1]).
RPTL article 11 is now of uniform impact on the City and all
other local governments that have not opted out of its purview
and thus operates as a general law (cf. Matter of Radich v
Council of City of Lackawanna, 93 AD2d 559, 564 [1983], affd 61
NY2d 652 [1983]; Matter of Harvey v Finnick, 88 AD2d 40, 47
[1982], affd 57 NY2d 522 [1982]; Rozler v Franger, 61 AD2d 46,
51-52 [1978], affd 46 NY2d 760 [1978]).
arrangement that the City seeks; however, RPTL 1102 (6) (b) does
not authorize the manner in which the instant arrangement was
reached – and that is a critical distinction.
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ENTER:
Robert D. Mayberger
Clerk of the Court