Beekman Family Ass'n v. Boyland

Seduction of assessments upon land and building for the years involved was justified by the evidence. The values fixed by the Special Term were proper. However, we find that there was not sufficient warrant for granting relator an additional allowance.

Section 294 of the Tax Law (L. 1950, ch. 654) reads as follows: “ The court shall award to the petitioner an additional allowance not exceeding five hundred dollars, or not exceeding seven hundred fifty dollars, if two or more proceedings are consolidated or tried together, where the court finds as a fact that (a) the assessment of the property…