The state Court of Appeals yesterday declined a request that it immediately hear an appeal of a trial court decision striking down the constitutionality of a tax on the payroll of employers within the Metropolitan Transportation Authority region. The court said in Mangano v. Silver, SSD 60, that a direct appeal “does not lie when questions other than the constitutional validity of a statutory provision are involved.” The court sent the matter to the Appellate Division, Second Department, to consider the challenge to the August ruling by Nassau County Supreme Court Justice Bruce Cozzens (See Profile) declaring the tax unconstitutional (NYLJ, Aug. 23).
In Mangano v. Silver, Cozzens ruled that the Legislature failed to follow “home rule” procedures by enacting a law of local import before the local government entities within the affected region. The MTA payroll tax imposes a 34-cent levy on employers in the 12-county MTA region for every $100 of their payroll. The tax has remained in force despite Cozzens’ ruling.
This content has been archived. It is available through our partners, LexisNexis® and Bloomberg Law.
To view this content, please continue to their sites.
Not a Lexis Subscriber?
Subscribe Now
Not a Bloomberg Law Subscriber?
Subscribe Now
LexisNexis® and Bloomberg Law are third party online distributors of the broad collection of current and archived versions of ALM's legal news publications. LexisNexis® and Bloomberg Law customers are able to access and use ALM's content, including content from the National Law Journal, The American Lawyer, Legaltech News, The New York Law Journal, and Corporate Counsel, as well as other sources of legal information.
For questions call 1-877-256-2472 or contact us at [email protected]
