New York Statutes
§ 3 — Levying taxes and charges
§ 3. Levying taxes and charges. No tax, duty, aid or imposition\nwhatsoever, except such as may be laid by a law of the United States,\ncan be taken or levied within this state, without the grant and assent\nof the people of this state, by their representatives in senate and\nassembly; and no citizen of this state can be by any means compelled to\ncontribute to any gift, loan, tax, or other like charge, not laid or\nimposed by a law of the United States, or by the legislature of this\nstate.\n
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Related
Dawson v. County of Westchester
274 F. Supp. 2d 364 (S.D. New York, 2003)