Contrary to the appellants' contention, New Jersey law would not necessarily preclude the plaintiff from asserting such claims directly under the circumstances presented (see Brown v. Brown, 323 N.J.Super. 30, 38–39, 731 A.2d 1212, 1217). The Supreme Court also properly denied that branch of the appellants' motion which was to dismiss the complaint for failure to join Dependable as a necessary party (see CPLR 1001[a], [b]; Smith v. Pasqua, 110 A.D.3d 710, 972 N.Y.S.2d 98; Keyspan Gas E. Corp. v. Supervisor of Town of N. Hempstead, 84 A.D.3d 741, 742, 922 N.Y.S.2d 781; Scharaga v. Schwartzberg, 149 A.D.2d 578, 579, 540 N.Y.S.2d 451). However, the Supreme Court should have granted that branch of the appellants' motion which was pursuant to CPLR 3211(a)(7) to dismiss the causes of action alleging tortious interference with contract.

Pursuant to the County Guaranty, the County is liable for refunds of tax payments made in connection with levies for special ad valorem taxes ( see Keyspan Gen., LLC v. Nassau County, 115 A.D.3d 812, 982 N.Y.S.2d 157 [decided herewith]; New York Tel. Co. v. Supervisor of Town of N. Hempstead, 77 A.D.3d 121, 122, 131–132, 908 N.Y.S.2d 401). However, in the actions at bar, Verizon chose to seek refunds from the Town, to which the payments had been made, rather than from the County directly. That was proper in light of our determination that the County is not a necessary party to actions seeking refunds of tax payments made in connection with levies for special ad valorem taxes ( see Keyspan Gas E. Corp. v. Supervisor of Town of N. Hempstead, 84 A.D.3d 741, 742, 922 N.Y.S.2d 781;New York Tel. Co. v. Supervisor of Town of Hempstead, 80 A.D.3d at 584, 914 N.Y.S.2d 270). Accordingly, while the Town may seek indemnification from the County pursuant to the County Guaranty, the Supreme Court correctly determined that the Town is liable for these refunds in the first instance, and can be sued directly by a taxpayer. Thus, the Supreme Court did not err in entering the judgments against the Town defendants.

t thereupon directed the County to fulfill its duty of indemnification to the Town by paying directly to Verizon all sums due and owing in the main action for refunds with respect to the subject special ad valorem taxes, and permanently enjoined the County entities from imposing the subject special ad valorem taxes upon Verizon's mass property in future tax years. For the reasons stated in Keyspan Gen., LLC v. Nassau County (115 A.D.3d 812, 982 N.Y.S.2d 157, 2014 WL 1042138 [decided herewith] ), New York Tel. Co. v. Supervisor of Town of Hempstead (115 A.D.3d 821, 982 N.Y.S.2d 162, 2014 WL 1043522 [Appellate Division Docket No. 2012–05126; decided herewith] ), and New York Tel. Co. v. Supervisor of Town of Hempstead (115 A.D.3d 824, ––– N.Y.S.2d ––––, 2014 WL 1043364 [Appellate Division Docket No. 2012–09825; decided herewith] ), the Supreme Court erred in directing the County, instead of the Town, to directly pay to Verizon all sums due and owing for refunds in the main action ( see Keyspan Gas E. Corp. v. Supervisor of Town of N. Hempstead, 84 A.D.3d 741, 742, 922 N.Y.S.2d 781;New York Tel. Co. v. Supervisor of Town of Hempstead, 80 A.D.3d 583, 584, 914 N.Y.S.2d 270;New York Tel. Co. v. Supervisor of Town of N. Hempstead, 77 A.D.3d 121, 122, 131–132, 908 N.Y.S.2d 401). Instead, the Town is liable to Verizon for the refunds, and the Supreme Court should have directed the County to indemnify the Town by reimbursing the Town for those sums.

In the actions at bar, Verizon chose to seek refunds from the Town, to which it made the tax payments, rather than from the County directly. That was proper, in light of this Court's previous determination that the County is not a necessary party to actions seeking refunds of tax payments made in connection with levies for special ad valorem taxes ( see Keyspan Gas E. Corp. v. Supervisor of Town of N. Hempstead, 84 A.D.3d 741, 742, 922 N.Y.S.2d 781;New York Tel. Co. v. Supervisor of Town of Hempstead, 80 A.D.3d 583, 584, 914 N.Y.S.2d 270). Accordingly, while the Town is entitled to indemnification from the County pursuant to the County Guaranty ( see Keyspan Gen., LLC v. Nassau County, 115 A.D.3d 812, 982 N.Y.S.2d 157 [decided herewith]; New York Tel. Co. v. Supervisor of Town of N. Hempstead, 77 A.D.3d 121, 122, 131–132, 908 N.Y.S.2d 401), the Town is liable for these refunds in the first instance and, in the context of these actions, which Verizon commenced only against the Town defendants, it was error for the court to direct the County to pay the plaintiff directly ( see New York Tel. Co. v. Supervisor of Town of Hempstead, 115 A.D.3d 821, 982 N.Y.S.2d 162 [Appellate Division Docket No. 2012–05126; decided herewith] ).