People ex rel. F. K. S. Estate Corp. v. Miller

This is a consolidated certiorari proceeding to review the tax assessments on certain properties for the years 1935, 1936 and 1937. The case was tried by a referee who made findings of fact as to value. The court on a motion to confirm the referee’s report adopted these findings as the true value of the property but at the same time modified the assessment value to equal approxi*639mately the values reached in a prior certiorari proceeding in 1934 which affected the same property. (People ex rel. Sturgis v. Miller, 249 App. Div. 610.) In other words, the court has reached an assessment value…