People ex rel. International Hydro-Electric Corp. v. Podvin

The change in the statute wrought in 1927 respecting the preparation of a village assessment roll and the correction of errors and omissions therein, was radical. I refer, particularly, (a) to the repeal of former section 104 of the Village Law which was derived from the old Village Law (Laws of 1897, chap. 414), and former section 109-a, which had been added later (Laws of 1922, chap. 509; as amd. by Laws of 1925, chap. 305), and (b) the present enactments of like numbered sections (Laws of 1927, chap. 650).

As regards the preparation of the village assessment roll the change may be briefly…