Byron J. Strough, as Supervisor v. the Board of Supervisors of Jefferson County…

Summary

The New York Court of Appeals affirmed the lower court's judgment, holding that the town of Orleans may sue the county to recover taxes misapplied by the county treasurer, that the county is liable for the entire misappropriated amount (including the portion applied to state taxes), that the six‑year statutory limitation under Code Civ. Pro. §382 bars recovery of taxes misappropriated earlier than six years before filing, and that the town is not estopped by its supervisor's prior inaction.