City of Rochester v. Fourteenth Ward Co-Operative Building Lot Ass'n
New York Court of Appeals
Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 8, 1905, affirming a judgment in favor of defendant entered upon a dismissal of the complaint by the court on trial at an Equity Term. The nature of the action and the facts, so far as material, are stated in the opinion.
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Appeal from a judgment of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 8, 1905, affirming a judgment in favor of defendant entered upon a dismissal of the complaint by the court on trial at an Equity Term. The nature of the action and the facts, so far as material, are stated in the opinion. Taxes are directed by the charter of the city of Rochester to be levied upon the lands in said city, and, therefore, are liens npon the lands against which they are assessed. They are also specifically made liens upon lands by the act of 1903. (Haight v.…
1Opinion of the CourtVann, J.
The object of this action was to foreclose a tax lien upon lands in the city of Rochester pursuant to the provisions of the charter and certain special acts relating to that city. As the facts found by the trial court received the unanimous approval of the Appellate Division, we must accept them as final. The material facts thus found are that in 1901 the lands in question were assessed in accordance with law for general city purposes to the amount of $4.60; that they were subsequently sold by the city treasurer for non-payment of said tax and struck off to the city; that no notice to redeem…
2Cases cited6 opinions
- In Re the Appraisal Under the Transfer Tax Act of a Certain Trust Fund Held by HarbeckNew York Court of Appeals · 1900
- People Ex Rel. Mutual Trust Co. v. . MillerNew York Court of Appeals · 1903
- In Re the Appraisal Under the Collateral Inheritance Tax Act of the Property of FayerweatherNew York Court of Appeals · 1894
- City of Rochester v. BlossAppellate Division of the Supreme Court of the State of New York · 1902
- Smith v. . City of BuffaloNew York Court of Appeals · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- City of Rochester v. . BlossNew York Court of Appeals · 1906
- Curtis v. CorbinSupreme Court of Connecticut · 1919
- In re the City of New YorkNew York Supreme Court · 1951
- City of New York v. Brooklyn, Queens County & Suburban RailroadAppellate Division of the Supreme Court of the State of New York · 1917
- City of Rochester v. Rochester Railway Co.New York Court of Appeals · 1907
4 more not listed; retrieve them via the Exa API.