(Court of Appeals of current York) - In a tax-exempt charitable organization's action against a school district seeking to recoup erroneously paid taxes,summary judgment in favor of the school district is affirmed, where: 1) the school district was entitled to rely on the one-year statute of limitations in Education Law section 3813(2-b) rather than the general six-year period for contract actions; and 2) the taxpayer's cause of action for money had and received accrued when it paid the taxes, or which was more than one year before it filed suit.
Source: findlaw.com