Opinion
No. CA 07-01440.
June 6, 2008.
Appeal from a judgment (denominated order and judgment) of the Supreme Court, Monroe County (David M. Barry, J.), entered June 14, 2007 in a proceeding pursuant to CPLR article 78. The judgment dismissed the petition.
WOODS OVIATT GILMAN LLP, ROCHESTER (ROBERT D. HOOKS OF COUNSEL), FOR PETITIONERS-APPELLANTS.
HARTER SECREST EMERY LLP, ROCHESTER (JULIA E. GREEN OF COUNSEL), FOR RESPONDENT-RESPONDENT.
Present: Scudder, P.J., Hurlbutt, Smith, Green and Gorski, JJ.
It is hereby ordered that the judgment so appealed from is unanimously affirmed without costs.
Memorandum: Petitioners commenced this CPLR article 78 proceeding challenging the imposition of a quarterly fire service charge for fiscal year 2007 by respondent for service provided to private fire hydrants on petitioners' properties. Supreme Court properly determined that the charge constitutes a permissible fee rather than an unauthorized tax and dismissed the petition ( cf. Matter of Phillips v Town of Clifton Park Water Auth., 286 AD2d 834, 835-836, lv denied 97 NY2d 613). Contrary to petitioners' contention, the charge is not impermissibly imposed "for revenue purposes or to offset the cost of general governmental functions" ( Matter of Torsoe Bros. Constr. Corp. v Board of Trustees of Inc. Vil. of Monroe, 49 AD2d 461, 465). Rather, the record establishes that the charge is properly exacted to cover the cost of private fire protection services from property owners who derive a benefit therefrom ( see generally Jewish Reconstructionist Synagogue of N. Shore v Incorporated Vil. of Roslyn Harbor, 40 NY2d 158, 162, rearg denied 40 NY2d 846).