Teunis P. Osterhoudt, Tax Payers v. the Board of Supervisors of the County of Ulster Et…

Summary

The New York Court of Appeals reversed the lower court’s judgment because the action failed to join necessary parties – the individuals in whose favor the town audits were made. The court held that under Code of Civil Procedure §§ 452 and 499, a defect of parties is fatal when relief would prejudice absent parties, even if the defendants waived the objection. Accordingly, the judgment vacating the audits and restraining tax levying was set aside.