Legal Opinion
People ex rel. Hoesterey v. Taylor
Appellate Division of the Supreme Court of the State of New York
Decided July 1, 1924PublishedCited by 4 opinions
1Opinion of the Court
Davis, J.:
The University of Rochester owns the building known as the Eastman School of Music, which includes the Eastman Theatre and Kilburn Hall situate in the city of Rochester. On the 1923 assessment roll of the city this property, valued at $2,500,000 is, by a determination of the board of assessors, exempted from taxation.
The assessment roll passed from the hands of the assessors when about April 1, 1923, it was filed with the city clerk. The statute required it to be delivered to the city treasurer on or before April twentieth. (Charter of Rochester [Laws of 1907, chap. 755], § 190; Id.…
2Cases cited9 opinions
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1897
- Baldwin v. CalkinsNew York Supreme Court · 1833
- Overing v. FooteCommission of Appeals · 1875
- Van Deventer v. . Long Island CityNew York Court of Appeals · 1893
- People Ex Rel. Smith v. . HoffmanNew York Court of Appeals · 1901
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- C. H. O. B. Associates, Inc. v. Board of AssessorsNew York Supreme Court · 1964
- Clark v. SmithAppellate Division of the Supreme Court of the State of New York · 1937
- Board of Education v. ParsonsNew York Supreme Court · 1969
- Fetzer v. Town Board of AuroraAppellate Division of the Supreme Court of the State of New York · 2000