People ex rel. Powers v. Kalbfleisch
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Edwin A. Kalbfleisch and others, assessors of the city of Rochester, Monroe county, N. Y., from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Monroe on the 29th day of March, 1897, upon the decision of the court, rendered after a trial at the Monroe Special Term, reducing the assessment of the relator’s property on the assessment rolls of said city for the year 1896; and also from an…
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Appeal by the defendants, Edwin A. Kalbfleisch and others, assessors of the city of Rochester, Monroe county, N. Y., from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the clerk of the county of Monroe on the 29th day of March, 1897, upon the decision of the court, rendered after a trial at the Monroe Special Term, reducing the assessment of the relator’s property on the assessment rolls of said city for the year 1896; and also from an order entered in said clerk’s, office on the 29th day of March, 1897, upon which said judgment was entered. This…
1Opinion of the Court
Adams, J.:
The only matter litigated before the referee was that of overvaluation, and consequently the sole question for this court to determine is, whether the learned referee was justified by the facts appearing upon the hearing before him in reducing the relator’s assessment to the extent directed, by the judgment appealed from.
*434As preliminary to a discussion of this question it may be assumed that every presumption in the case is in favor of the correctness- of the assessment; and that the relator, in assailing the judgment of the assessors as to the-value of his property, must establish…
2Cases cited2 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- People ex rel. Ogdensburgh & L. C. R. R. Co. v. PondNew York Supreme Court · 1882
3Cited by15 opinions
- In Re Acquiring Title by City of New YorkNew York Court of Appeals · 1910
- Hardin v. State Tax CommissionNew Mexico Supreme Court · 1967
- Brainerd v. StateNew York Court of Claims · 1911
- People ex rel. Lehigh Valley Railway Co. v. HarrisNew York Supreme Court · 1938
- State Ex Rel. McKelvey v. StynerIdaho Supreme Court · 1937
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