In American Cyanamid Co. v. Board of Assessors, 288 A.D.2d 213 (Second Dept. 2001), appeal denied by 98 N.Y.2d 608 (2002), the Second Department affirmed the trial court enforcement of a stipulation of settlement of certain tax certiorari proceedings between Petitioner and Respondent. In the stipulation of settlement the parties agreed to a final assessment during certain years either as originally set by the Town Assessor or as subsequently adjusted by the agreement of the parties resulting in an amount equal to or less than a specified tax liability in exchange for Petitioner's agreement not to commence tax certiorari proceedings for either of two specific years. (Id. at 214)