Spalik v. Lona

• Decision Date: 23 February 1984
• Citation: 99 A.D.2d 918,473 N.Y.S.2d 41
• Parties: Frank SPALIK, Appellant, v. Antonio J. LONA, Jr., et al., Respondents.
• Court: New York Supreme Court — Appellate Division

Page 41

473 N.Y.S.2d 41

99 A.D.2d 918

Frank SPALIK, Appellant, v. Antonio J. LONA, Jr., et al., Respondents.

Supreme Court, Appellate Division Third Department.

Feb. 23, 1984.

Aswad & Ingraham, Binghamton (Kurt D. Schrader, Binghamton, of counsel), for appellant.

Pearis, Resseguie, Kline & Barber, Binghamton (Stuart M. Pearis, Binghamton, of counsel), for respondents.

Before MAHONEY, P.J., and MAIN, MIKOLL, YESAWICH and HARVEY, JJ.

MEMORANDUM DECISION.

Appeal from an order of the Supreme Court at Special Term, entered March 17, 1983 in Broome County, which granted defendants' motion for summary judgment dismissing the complaint.

Plaintiff and defendants were the three tax assessors of the Town of Windsor, Broome County. For about a year, grave differences arose between plaintiff and defendants, with the result that each faction performed its functions independently of the other. Practically nothing was done by the Board of Assessors as a body.

One of the duties of the Board of Assessors was to annually accept requests for and to certify assessment exemptions of taxpayers 65 years of age and older with incomes below a statutory maximum. From a list of prior exempted taxpayers, plaintiff mailed forms to all such taxpayers to be completed and returned. This was done unilaterally with instructions that the forms, when completed, should be returned to the appropriate post office box in care of F. Spalik, plaintiff herein. Defendants discovered that a number of previously designated eligible exempted taxpayers were noted on the tax rolls without exemption. They, thereafter, caused to be printed in a newspaper of local circulation a notice as follows:

Anyone that filed an AGED EXEMPTION RENEWAL for partial exemption of County, town, and schoold [sic ] taxes in 1980, and mailed them "c-o Frank Spalik" please check your tax bill to insure you received your exemption or check with the following Assessors: Wayne McClure 655-1062, or Antonio J. Lona, Jr., 655-1220.

These Assessors will be in the Windsor Assessors Office, Friday, Sept. 19, 1980, to answer questions and help those that are entitled to an exemption with the proper forms.

We are sorry for any inconvenience that this error has caused anyone.

This notice was signed by defendants and not by plaintiff.

Plaintiff commenced this action alleging that the notice defamed his character by "intimating" that he had failed to process certain applications of senior citizens for tax exemptions. He does not deny that because of error certain applications were not processed. His sole contention is that the notice implies that the error...