People Ex Rel. Northchester Corp. v. Miller

Questions of procedure are to be determined involving that phase of tax administration under section 166 of the Charter of the City of New York (effective January 1, 1938) which fixes the time when certiorari to review an assessment must be commenced.

The relator seeks by certiorari to review the determination of the City Tax Commission which fixed the valuation for tax purposes of its real property on East Fortieth street for the year 1940-1941. The Tax Commission, as appellant before us, asserts that the present proceeding is barred by the Statute of Limitations to be found in section 166 of…