In Battlefields Inc., v. County Legislature of County of Rockland (86 Misc 2d 181 [Sup Ct, Rockland County 1976], affd 56 AD2d 586 [2d Dept 1977]) petitioner challenged a determination by the Rockland County Legislature on his petition pursuant to RPTL 556 for a refund of taxes, based on an "error in essential fact." The court upheld the referral of the application to the Legislature, but held that its determination, embodied in a resolution denying the application, was in error as arbitrary and capricious, for its apparent failure to consider whether there was an error in essential fact in the assessment rolls, and the matter was remanded to the Legislature for a proper determination on the refund application.