Appellate Division of the Supreme Court of the State of New York June 9, 2009 (Ryan v. New York State Department of Taxation & Finance)

In an action, inter alia, for a judgment declaring a tax assessment null and void, the plaintiff appeals from an order of the Supreme Court, Rockland County (Weiner, J.), dated December 3, 2007, which granted the defendant’s motion pursuant to CPLR 3211 (a) to dismiss the complaint for failure to exhaust administrative remedies.

Ordered that the order is affirmed, with costs.