Appellate Division of the Supreme Court of the State of New York February 20, 1980 (Angelone v. City of Rochester)

*446OPINION OF THE COURT

Cardamone, J. P.

This litigation results from the Court of Appeals holding in Waldert v City of Rochester (44 NY2d 831, modfg 61 AD2d 147) which directs the City of Rochester to refund property taxes it collected for the years 1976-1978 in excess of the 2% limitation in the State Constitution (NY Const, art VIII, § 10).