Putnam Theatrical Corp. v. Gingold

The petitioners are several downtown Syracuse property owners who have, through the same firm of attorneys, brought on for judicial review their real property tax assessments for the year 1960. Shortly after the actions were commenced, all of the petitioners, pursuant to the provisions of section 716 of the Real Property Tax Law, served a demand on the respondent Commissioner of Assessments of the city that he admit for purposes of the proceedings that he assessed other real property in the city at 60% of full value. A reading of the statute makes the petitioners ’ purpose obvious — if the…