Legal Opinion

People ex rel. Town of Hempstead v. State Board of Tax Commissioners

Appellate Division of the Supreme Court of the State of New York

Decided September 9, 1914PublishedCited by 6 opinions

Certiorari issued out of the Supreme Court and attested on the 20th day of August, 1913, directed to State Board of Tax Commissioners of the State of Hew York and Thomas F. Byrnes and others, as State Tax Commissioners, or members of the said State Board of Tax Commissioners, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in dismissing the appeal of the relator, the Town of Hempstead, from the…

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Certiorari issued out of the Supreme Court and attested on the 20th day of August, 1913, directed to State Board of Tax Commissioners of the State of Hew York and Thomas F. Byrnes and others, as State Tax Commissioners, or members of the said State Board of Tax Commissioners, commanding them to certify and return to the office of the clerk of the county of Albany all and singular their proceedings had in dismissing the appeal of the relator, the Town of Hempstead, from the equalization of assessments made by the board of supervisors of the county of Hassau for the year 1911.

1Opinion of the Court

Smith, P. J.:

Nassau county comprises the three towns of Hempstead, North Hempstead and Oyster Bay, there being one supervisor from each town, and relator’s claim herein is that no proper equalization of assessments was made in this county in the year 1911, with the result that its property has been taxed at a much higher percentage of its actual value than was the property in the other two towns, thus prejudicing it to the amount of about $175,000. This claim has been rejected both by a majority of the board of supervisors of the county and by the State Board of Tax Commissioners. The entire…

2Cited by6 opinions

  1. People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
  2. Div. of Tax Appeals v. Ewing Tp.New Jersey Superior Court Appellate Division · 1962
  3. People Ex Rel. Town of Hempstead v. State Board of Tax CommissionersNew York Court of Appeals · 1915
  4. Weingarten v. Town of OssiningAppellate Division of the Supreme Court of the State of New York · 1981
  5. People ex rel. Town of Hempstead v. State Board of Tax CommissionersNew York Supreme Court · 1915

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