County Securities, Inc., Respondent v. Alice Seacord, Appellant, Impleaded With Others

Summary

The New York Court of Appeals reversed the lower courts, holding that the City Home Rule Law and the constitutional amendment do not empower the City of New Rochelle to alter its charter's tax‑collection method by local law, and that Local Law No. 5, which permitted the sale of tax liens, is void for conflicting with the State Tax Law. The court affirmed that any delegation of taxation authority to a municipality must be expressly granted by the Legislature.