Legal Opinion

Stevens v. Near

New York Supreme Court

Decided January 5, 1952PublishedCited by 1 opinion

1Opinion of the CourtHamm, J.

This is a proceeding brought under article 13 of the Tax Law to review the assessment made July 1, 1949 (Tax Law, § 9) on property in the town of Bast Greenbush in Rensselaer County. After a reference the respondents now move to confirm the assessment on the petitioners’ property; the petitioners submit an answering affidavit asking that the Referee’s report be confirmed.

The petitioners allege that the assessment is unequal in that it has been made at a higher proportionate valuation than the assessment of other property on the same roll by the same officers. (Tax Law, § 290-c.) The…

2Cases cited21 opinions

  1. Marshall v. . MeechNew York Court of Appeals · 1872
  2. People Ex Rel. Parklin Operating Corp. v. MillerNew York Court of Appeals · 1941
  3. People Ex Rel. Hotel Paramount Corp. v. ChambersNew York Court of Appeals · 1949
  4. People Ex Rel. Wallington Apartments, Inc. v. MillerNew York Court of Appeals · 1942
  5. People Ex Rel. Manhattan Square Beresford, Inc. v. SextonNew York Court of Appeals · 1940

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3Cited by1 opinion

  1. Sharwill Gardens, Inc. v. CalistriAppellate Division of the Supreme Court of the State of New York · 1964

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