Opinion
October 15, 1991
Appeal from the Supreme Court, Nassau County (O'Shaughnessy, J.).
Ordered that the order and judgment is affirmed, with costs.
It is undisputed that although the ad valorem garbage collection taxes were being levied against the plaintiffs' respective properties, the plaintiffs were not receiving any garbage collection services. Where property is excluded from garbage collection services, the imposition of a garbage collection tax is invalid (see, Matter of Sperry Rand Corp. v Town of N. Hempstead, 53 Misc.2d 970, affd 29 A.D.2d 968, affd 23 N.Y.2d 666; Landmark Colony at Oyster Bay Homeowners' Assn. v Town of Oyster Bay, 145 A.D.2d 542). The defendants' assertion that there was a triable issue of fact as to whether the plaintiffs waived their right to object to the imposition of the taxes is nothing more than conjecture and is unsupported by the record. The appellants' remaining contentions are without merit. Thus, summary judgment was properly granted in favor of the plaintiffs (see, Landmark Colony at Oyster Bay Homeowners' Assn. v. Town of Oyster Bay, supra). Kunzeman, J.P., Harwood, Eiber and Balletta, JJ., concur.