Legal Opinion
People ex rel. Huff v. Graves
Appellate Division of the Supreme Court of the State of New York
Decided January 14, 1937PublishedCited by 1 opinion
1Opinion of the CourtRhodes, J.
The appeal involves the question whether the provision of section 45-a of the Tax Law requiring fifteen days’ notice by a taxpayer of any complaint as' to any assessment of special franchises, is mandatory or directory.
In the year 1935 the defendants, constituting the State Tax Commission, made a tentative special franchise valuation against the properties operated by the relators in the sum of $294,800, *363and gave the requisite notice to relators that a hearing would be had by said Commission on the 26th day of November, 1935, as to any complaint concerning such assessment. The notice was…
2Cases cited11 opinions
- Wuesthoff v. . Germania Life Ins. Co.New York Court of Appeals · 1888
- People v. SchermerhornNew York Supreme Court · 1855
- In Re the Petition of George DouglassNew York Court of Appeals · 1871
- Lancaster Sea Beach Improvement Co. v. City of New YorkNew York Court of Appeals · 1915
- People ex rel. Locke v. Common Council of RochesterNew York Supreme Court · 1871
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3Cited by1 opinion
- People Ex Rel. Huff v. GravesNew York Court of Appeals · 1938