Tax Certiorari—Plaintiff Law Firm Is a “Tax Assessment Reduction Service” Within the Meaning of Nassau County Administrative Code and Its Contract Is Unenforceable—Retainer Agreement Can Be Regulated by County Legislature—Claims of Conflict and Field Preemption Based on Law Firm Regulation by Judiciary Law and New York Rules of Professional Conduct Rejected
A plaintiff law firm commenced a breach of contract action, claiming 50 percent of the tax savings based on reductions of the defendant’s residential properties’ assessed value by the Nassau County Assessment Review Commission (ARC), for a four-year period. The claims were based on a written retainer agreement.
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