In La Porto v. Village of Philmont, 39 N.Y.2d 7 (1976), property owners filed an action to prevent the collection of taxes on property that had been added to the tax roll in 1973 after not being on the tax roll since 1911. The Court of Appeals determined that the village was estopped from changing tax lines because it would be inequitable to allow the village to maintain a position that the true boundaries of the property were established by an 1892 description when such position was inconsistent with its "posture of silence and inaction during the past 80 years upon which appellants and [the other municipality] have relief." Id. at 12, 382 N.Y.S.2d at 706. The Court of Appeals deemed such "continuing course of conduct" to have been "misleading and deceptive." Id.