People ex rel. Tishman & Son v. Cantor

Certiorari to review an assessment of real property for taxation for the year 1918. Prior to October 1,1917, the property was assessed by a deputy tax commissioner at $1,300,000. That assessment was entered on the books of annual record. These books were opened for inspection and correction from October 1 to November 15, 1917, as required by the charter. Prior to November fifteenth an application for reduction of the assessment was duly filed by the then owner of the property. Notice of a hearing upon this application was given to the applicant and a hearing was held before one of the…