Justia New York Court of Appeals Opinion SummariesArticles Posted in Non-Profit Corporations
Regional Economic Community Action Program, Inc. v Enlarged City School Dist. of Middletown
RECAP, a tax-exempt charitable organization and owner of properties in the City of Middletown, commenced a CPLR article 78 proceeding against the City, challenging the legally of the City's tax assessments. In this appeal, the court was asked to determine the statute of limitations governing a taxpayer's claim against a school district for money had and received arising from an erroneous assessment of school taxes and when such claim accrued. The court held that Education Law 3813 (2-b)'s one-year statute of limitations applied and that the claim for money had and received accrued when the taxes were paid. Therefore, the court concluded that RECAP's cause of action for money had and received accrued when it paid the taxes. Even assuming RECAP's last payment was made "under protest" in October 2007, as RECAP claimed, RECAP did not commence this action until April 2009, outside the one-year statute of limitations, rendering RECAP's claim time-barred. Accordingly, the order of the Appellate Division should be affirmed. View "Regional Economic Community Action Program, Inc. v Enlarged City School Dist. of Middletown" on Justia Law
Posted in: Government & Administrative Law, New York Court of Appeals, Non-Profit Corporations, Tax Law
NY Coalition for Quality Assisted Living, Inc. v MFY Legal Servs., Inc.
Plaintiff, the New York Coalition for Quality Assisted Living (NYCQAL), a not-for-profit association of members who operate adult homes and assisted living facilities that were regulated pursuant to 18 NYCRR Parts 485 through 48, commenced this action seeking a judgment declaring, among other things, that its guidelines were enforceable and enjoining defendants from violating such guidelines. The court held that the Appellate Division properly concluded that the guidelines impermissibly restricted advocate access to facility residents and violated 18 NYCRR 485.14 and the DOH's interpretation of that regulation. The Appellate Division had a sound basis for concluding that the guidelines, which called for facility representatives to serve as intermediaries between advocates and the residents and prohibited advocates from walking through the facility without the intention of visitng with a particular resident, conflicted with the regulations and the DOH's interpretation of them. Likewise, the Appellate Division properly concluded that the guideline providing that a vistors' failure to comply with any of the guidelines would "constitute reasonable cause to restrict access" conflicts with 18 NYCRR 485.14(g). View "NY Coalition for Quality Assisted Living, Inc. v MFY Legal Servs., Inc." on Justia Law