New York State’s highest court, the Court of Appeals, ruled today against Nassau County in the case of “Baldwin Union Free School District, et al., v. County of Nassau”.  In a unanimous decision, the high court upheld a 2013 ruling by the Appellate Division and struck down Nassau County’s 2010 Local Law 18, dubbed “The Common Sense Act“, declaring it “unconstitutional, invalid, unenforceable and void”.  Nassau County’s Local Law 18 would have shifted the payment of tax certiorari judgments from the County to local governments, including school districts and special districts.  Nassau County will have to look to the State Legislature in any future bids to end its “County Guaranty”.