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MATTER OF SCHNEIDER v. SCHUYLER COUNTY

521671.

140 A.D.3d 1373 (2016)

33 N.Y.S.3d 559

2016 NY Slip Op 04492

In the Matter of THOMAS J. SCHNEIDER, Appellant, v. SCHUYLER COUNTY, Respondent.

Appellate Division of the Supreme Court of New York, Third Department.

Decided June 9, 2016.

Petitioner owns three fully furnished single-family homes near Seneca Lake in Schuyler County that he rents for periods varying from one night to multiple months. In 2013, respondent notified petitioner that he owed, pursuant to the "Schuyler County Hotel or Motel Room Occupancy Tax Law" (see Local Law No. 2 [1988] of the County...

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