Opinion
May 1, 1967
In an action to declare invalid a special bond resolution referendum, submitted to the voters of the Levittown Fire District, order of the Supreme Court, Nassau County, entered December 7, 1966, which granted defendants' motion for summary judgment and denied plaintiffs' cross motion for summary judgment, affirmed, with $20 costs and disbursements. Assuming, but not deciding, that appellants have standing to challenge the constitutionality of sections 175 Town and 179 Town of the Town Law, on the ground that they did not provide adequate notice to the taxpayers of the Fire District of the special election to approve the bond resolution, since it is not asserted that they did not have actual notice of the election (cf. Headley v. City of Rochester, 272 N.Y. 197, 204; Kipp v. Incorporated Vil. of Ardsley, 13 A.D.2d 1012, 1013), we are unable to agree that appellants were deprived of their property by the approval of the bond resolution or by lack of notice of the special election. Although a law imposing an assessment for a local improvement, without notice to the taxpayers or opportunity to be heard, has the effect of depriving them of their property without due process of law ( Stuart v. Palmer, 74 N.Y. 183), all that is required is adequate notice and an opportunity to be heard at some stage of the proceedings before the collection of the assessment ( Overing v. Foote, 65 N.Y. 263). The bond resolution did not impose an assessment on appellants' property. The assessment was imposed pursuant to section 181 Town of the Town Law and provision for notice thereof and opportunity to be heard is made in articles 5 and 7 of the Real Property Tax Law, the constitutionality of which is not questioned in this action. We have not passed on the question whether the failure to provide for registration prior to the special election violated the Constitution of this State. The question is not presented by the pleadings; nor was it raised at Special Term. Other contentions by appellants were adequately disposed of in the opinion at Special Term. Beldock, P.J., Rabin, Benjamin, Munder and Nolan, JJ., concur. [ 52 Misc.2d 250.]