People ex rel. Horwitz v. Miller

Two sales, excluded by the Special Term because they took place shortly after the tax date, must be considered under the decision of this court in People ex rel. Four Park Avenue Corp. v. Lilly (265 App. Div. 68), decided after the trial herein.

The. value of a parcel of real estate, presented as an issue of fact on appeal, is not to be determined merely by reference to prior determinations of the court on other parcels in the same area for the same tax period when the facts in the prior record are substantially different from those presented in the record under consideration. In each ease the…