In Angelone v. City of Rochester (72 AD2d 445, 449 [4th Dept]), the Court had previously held a real property tax scheme enacted by the City of Rochester unconstitutional. In response to that ruling, the City passed an ordinance refunding the illegally collected taxes to all present real property taxpayers and not specifically to those taxpayers who actually paid the tax. This prompted yet another taxpayer challenge in which the Fourth Department held that the refund ordinance granted unconstitutional gifts of public monies to those who did not actually pay the tax, in violation of article VIII, 1 of the New York Constitution.