Appeals Court Rejects Dillenburg Tax Case

 

            A mid-level appeals court has rejected a challenge to the state’s system of reimbursing communities with state-owned land. 

            The decision Friday by the Appellate Division of State Supreme Court in Dillenburg v. State of New York reverses a prior decision that could have meant the loss of more than $70 million in state payments to towns in the Adirondacks.

            The case was brought against the state by John Dillenburg the former supervisor of the Town of Arkwright in Western New York, who challenged the state’s method for calculating payments to local government for land the state owns.

            In November, Judge Timothy Walker ruled that the formula used by the state was arbitrary, describing it as a “hodgepodge” of state laws “devoid of any consistent rationale.”

            The judge issued an injunction blocking the state from paying taxes on state-owned lands to counties, municipalities and school districts while not making similar payments elsewhere.  But the ruling was stayed and the payments continued while the state appealed the case.

            In Friday’s ruling, the Appellate Division found the state Legislature has the discretion to waive sovereign immunity in certain cases without being subject to an “equal protection” challenge. 

            The state’s motion to dismiss the case was granted, and the judge’s injunction was vacated.

            Assemblywoman Teresa Sayward said the ruling is “extremely important for the Adirondacks. “Particularly in these tough economic times, it means we can be sure our communities, schools and counties are going to be receiving the taxes we’ve been able to receive for Forest Preserve land.  Without those revenues it would be devastating to our taxpayers.”

            The decision was also hailed by Adirondack environmental groups, who had joined the state’s defense.

            Adirondack Council spokesman John Sheehan said that the state has been paying land taxes on Adirondack Forest Preserve lands for more than 120 years. A reversal of this long-standing practice would’ve had dire consequences, he said.

            “We are thrilled that the Appellate Court justices saw the logic of our argument to reinstate this vital system of tax payments,” Sheehan said. “This meant $70 million to Adirondack communities who would be in very rough financial shape without this help.”

            Neil Woodworth, executive director of the Adirondack Mountain Club, called the decision “a major victory for those who live, work and recreate in the Adirondacks and Catskills.”

            “The state Forest Preserve is an important asset to all New Yorkers, and the fiscal burden of maintaining these lands should be shared by all New Yorkers and not fall on the shoulders of a few,” he said in a statement.

            Assemblywoman Janet Duprey credited the rare alliance of state and local government with environmental groups that helped win the court victory.

            “We all have our differences and will continue to have our differences in many ways, but this was a time when everybody came together on behalf of the taxpayers – particularly within the Adirondack Park.”

            Michael Bobseine, the attorney representing John Dillenburg, said he was disappointed with the decision, but understood the court’s reasoning.

            He said he still believes it’s unfair for the state to pay taxes on land it owns in places like the Adirondacks while not doing so elsewhere.

            “One of the judges, Chief Judge Scutter said to me at the end of arguments ‘Mr. Bobseine, what you are arguing is essentially that this is unfair,’” he said.  “And I said ‘absolutely, it’s unfair.’  I think the court is certainly understanding that this is unfair, but it is not therefore unconstitutional in this court’s eyes.”

            Bobseine said he hadn’t yet talked with Dillenburg about appealing the decision to the state’s highest court.

            He said other legal issues surrounding state land remain, such as differences and discrepancies in assessment of state-owned land in the Adirondacks.

            -Chris Knight and Jacob Resneck, 10-6-08

  

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