People ex rel. Union Bag & Paper Corp. v. Fitzgerald

I think the assessment should be confirmed. The assessors showed remarkably good judgment in arriving at a sum that is fair to both the company and the village. While the amount assessed against the twenty-one properties in dispute is about double the value, as given by the relator’s tax expert, it is about one-half that given by the disinterested State appraiser and about one-third of that given by the village expert witnesses.

Village assessors are selected from the village residents. Usually, they are not experts in determining the valuation of large industrial plants. They do have,…