The following excerpt is from Regina Metro. Co. v. N.Y.S. Div. of Hous. & Cmty. Renewal, 130 N.Y.S.3d 759, 154 N.E.3d 972, 35 N.Y.3d 332 (N.Y. 2020):
constructed a new test for tax statutes: "Retroactivity provisions in tax statutes, if for a short period, are generally valid, and ordinarily are upheld against due process challenges, unless in light of the nature of the tax and the circumstances in which it is laid, the retroactivity of the law is so harsh and oppressive as to transgress the constitutional limitation " ( id. at 455, 522 N.Y.S.2d 485, 517 N.E.2d 200 ; see also
[130 N.Y.S.3d 811]
James Square Assocs. LP v. Mullen, 21 N.Y.3d 233, 246, 970 N.Y.S.2d 888, 993 N.E.2d 374 [2013] ).
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