Tri-State Christiam T.V. v. Dillenberg

Full title: TRI-STATE CHRISTIAN T.V., INC., PLAINTIFF-APPELLANT, v. JOHN DILLENBERG…

Court: Appellate Division of the Supreme Court of New York, Fourth Department

Date published: Sep 29, 2000

275 A.D.2d 993 (N.Y. App. Div. 2000)

714 N.Y.S.2d 253

Opinion

Filed September 29, 2000.

Appeal from Order of Supreme Court, Chautauqua County, Gerace, J. — Dismiss Pleading.

PRESENT: GREEN, J. P., PINE, WISNER, KEHOE AND BALIO, JJ.

Order unanimously affirmed without costs.

Memorandum:

Supreme Court properly granted defendants' motion to dismiss the complaint. After initiating a proceeding pursuant to RPTL article 7, plaintiff commenced the instant action challenging defendants' denial of its application for an exemption from taxation pursuant to RPTL 420-a and seeking declaratory and injunctive relief under 42 U.S.C. § 1983 and attorneys' fees under 42 U.S.C. § 1988. Relief under section 1983 is not available because the State has provided an adequate legal remedy ( see, National Private Truck Council v. Oklahoma Tax Commn., 515 U.S. 582, 589-591), and thus, there is no basis for an award of attorneys' fees under section 1988 ( see, National Private Truck Council v. Oklahoma Tax Commn., supra, at 592).