Diederich v. St. Lawrence
78 A.D.3d 1290 · 911 N.Y.S.2d 218
November 4, 2010
Opinion
Appeal from a judgment of the Supreme County (Ceresia, Jr., J.), entered June 17, 2009 in Albany County, which, in a combined proceeding pursuant to CPLR article 78 and action for declaratory judgment, among other things, granted certain respondents’ motions for summary judgment dismissing the petition/complaint.
Petitioner Michael Diederich, Jr. (hereinafter petitioner) is an attorney who resides in Rockland County. He commenced this action
Common-law standing requires a showing of “an injury in fact, distinct from that of the general public,” that falls within the zone of interests promoted or protected by the pertinent regulation or statute (Matter of Transactive Corp. v New York State Dept. of Social Servs., 92 NY2d 579, 587 [1998]; see Matter of Colella v Board of Assessors of County of Nassau, 95 NY2d 401, 410 [2000]; Matter of Humane Socy. of U.S., Inc. v Brennan, 63 AD3d 1419, 1420 [2009]). Petitioner asserts that as a taxpayer in Rockland County, the challenged expenditure for legal services resulted in a slight increase in his tax bill, which caused him injury. He further argues that local taxpayers constitute a sufficiently distinct group from the general public because the general public includes many individuals not subject to this particular tax, such as “itinerants, family members, children, the homeless [and] the confined.” Accepting petitioner’s argument would essentially eliminate the requirement of a distinct injury, and such a strained interpretation of the requirement finds no support in the case law. Petitioner has failed to allege an injury distinct from other taxpayers and, thus, has not met his burden as to common-law standing (see Matter of Quigley v Town of Ulster, 66 AD3d 1295, 1296 [2009]; Diederich v Rockland County Police Chiefs’ Assn., 33 AD3d 653, 654 [2006], appeal dismissed 8 NY3d 875 [2007], lv denied 8 NY3d 1018 [2007]; see also Matter of Colella v Board of Assessors of County of Nassau, 95 NY2d at 410).
Petitioner also contends that he has common-law taxpayer standing
The remaining arguments are unavailing.
Cardona, P.J., Kavanagh, McCarthy and Egan Jr., JJ., concur. Ordered that the judgment is affirmed, without costs.
. This matter was originally commenced as an action that included as a defendant the State Comptroller, who successfully moved to convert a portion of the complaint to a CPLR article 78 proceeding and have venue transferred from Rockland County to Albany County. The proceeding against the Comptroller was eventually dismissed and the parties stipulated to discontinue the action/proceeding against Christopher St. Lawrence, the Authority’s chair.
. We note that petitioner has not argued on appeal that he has standing under State Finance Law § 123-b and, accordingly, that issue has been abandoned (see Team Mktg. USA Corp. v Power Pact, LLC, 41 AD3d 939, 943 n 2 [2007]).