New York Court of Appeals

the Matter of St. Lawrence County v. City of Ogdensburg

May 23, 2023

Summary

The Court of Appeals affirmed the Appellate Division’s order, holding that Ogdensburg’s Local Law No. 2, which repealed a prior opt‑out and shifted tax‑collection duties to St. Lawrence County, is neither inconsistent with Real Property Tax Law § 1150 nor unconstitutional under New York Constitution Article IX’s home‑rule prohibition against impairing another local government’s powers.