THOMAS ESPIE et al., Appellants, et al., Plaintiffs, v. THOMAS MURPHY et al., Respondents.

Ordered that the order is affirmed insofar as appealed from, with costs.

A taxpayers' action alleging illegal official acts or waste of municipal funds ( see General Municipal Law § 51) is subject to the three-year statute of limitations set forth in CPLR 214 (2) ( see Charleson v City of Long Beach, 297 AD2d 775, 777; Shechtman v Sverdrup Parcel Consultants, 226 AD2d 268; but see Clowes v Pulver, 258 AD2d 50 [applying one-year statute of limitations set forth in CPLR 215 (4)]). The statute of limitations for legal malpractice claims is also three years ( see CPLR 214).

The conduct the appellants complain of relates to the defendant Town of Poughkeepsie's purchase of certain real property from the appellants, and that purchase was consummated by the parties' execution of a closing agreement on September 18, 1996. Thus, the three-year limitations period expired on September 18, 1999. The appellants did not commence this action until November 4, 2004. Accordingly, the Supreme Court properly determined that the amended complaint insofar as asserted by the appellants was time-barred.

The appellants' remaining contentions either are without merit or need not be reached in light of the foregoing.

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ESPIE v. MURPHY
(Dec 5, 2006)