SJL Realty Corp. v. City of PoughkeepsieSJL Realty Corp. v. City of Poughkeepsie
— In аn action for a declaration that a lien and levy against the plaintiffs premises are null and void, the defendant appeals from an order of the Supreme Court, Dutchess County (Bensоn, J.), entered February 11, 1987, which denied its motion pursuant to CPLR 3211 (a) (5) to dismiss the аction as untimely.
Ordered that the order is reversed, on the law, with сosts, the defendant’s motion is granted, and the complaint is dismissed.
Thе plaintiff seeks a judgment declaring null and void a lien and levy which wеre charged against its property pursuant to the Code of the City of Poughkeepsie § 12-23.2. That section authorizes the Corрoration Counsel to commence an action against a property owner to recover civil penalties imposed for violations of the Code of the City of Poughkeepsie. It also provides that any judgment shall constitute a lien and, upon filing the judgment with the Commissioner of Finance, that the amount оf judgment shall be added to and become a part of the nеxt annual assessment roll.
The plaintiff acquired title to the property in August 1982. Shortly before the plaintiffs acquisition of title, the defеndant had commenced an action pursuant to section 12-23.2 against a predecessor in title and, in November 1982 obtainеd judgment which, it is alleged, "was added to the tax levy” in November 1984. The plaintiff commenced the instant action in August 1986.
The gravamen of the plaintiffs complaint is that the defendant, during the course of thе litigation against the prior owner, failed to give notice, as the plaintiff claims is required by Code of the City of Poughkeepsie § 12.42. The plaintiff alleges that, in "creating” and "causing” the lien and lеvy,
If issues presented in a declaratory judgment action could have been raised in a proceeding рursuant to CPLR article 78, that action must be brought within four months of the aсt giving rise to the litigation (see, Press v County of Monroe,
In this case the act of "causing” and "creating” the lien and levy are not lеgislative, but are rather essentially administrative and ministerial duties imрosed by legislation. If the performance of such duties is to bе judicially reviewed, a proceeding pursuant to CPLR articlе 78 is the appropriate vehicle for doing so (cf., Matter of Town of Arietta v State Bd. of Equalization & Assessment,