People Ex Rel. Gleason v. . Purdy
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second- judicial department, entered July 31, 1917, which affirmed an order of Special Term sustaining a writ of certiorari and directing reduction of an assessment for taxation levied against property of the relator. The facts, so far as material, are stated in the opinion.
Read the full summary
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the second- judicial department, entered July 31, 1917, which affirmed an order of Special Term sustaining a writ of certiorari and directing reduction of an assessment for taxation levied against property of the relator. The facts, so far as material, are stated in the opinion. The statute does not require that every part of a building “ in course of construction ” must be ready for occupancy to warrant assessment and as five of the seven stores of the relator’s building, which were designed to be .used…
1Opinion of the CourtPound, J.
Relator was assessed in the year 1916 on the value of a parcel of real estate, $45,000. Under sections 21-23 of the Tax Law, in all cities the value of the land exclusive of buildings thereon is set down in one column, before the column in which the value of the real estate is set down. (See, also, Greater New York Charter, sections 889, 892.) The assessment included the item of value of real estate unimproved, $12,000. Relator claimed an exemption from taxation to the extent of $33,000 for the value of the improvements on the ground that they consisted of “ a building in course of…
2Cases cited3 opinions
- People Ex Rel. Strong v. . HartNew York Court of Appeals · 1916
- People ex rel. Soeurbee, Inc. v. PurdyAppellate Division of the Supreme Court of the State of New York · 1917
- People Ex Rel. Soeurbee, Incorporated v. . PurdyNew York Court of Appeals · 1918
3Cited by12 opinions
- In re Donner-Hanna Coke Corp.Appellate Division of the Supreme Court of the State of New York · 1925
- City of Little Falls v. Board of Assessors of SalisburyAppellate Division of the Supreme Court of the State of New York · 1979
- Allstate Insurance v. AnzaLoneNew York Supreme Court · 1983
- People ex rel. Jacob Ruppert Realty Corp. v. CantorNew York Supreme Court · 1921
- People ex rel. O'Neil v. PurdyAppellate Division of the Supreme Court of the State of New York · 1919
7 more not listed; retrieve them via the Exa API.