In the Matter of First National City Bank v. City of New York Finance Administration

Summary

The New York Court of Appeals held that an article 78 tax refund proceeding must be converted to a plenary action for moneys had and received, and that the six‑year statute of limitations for such a plenary action is measured from the filing of the article 78 petition, not from the earlier refund application. The court vacated the lower court’s judgment and remanded for further proceedings.