Village of Pelham v. New York State Board of Equalization & Assessment

Respondent contends that petitioner has no status to institute and maintain this proceeding. Hence, it seems logical to dispose of that question first.

Prior to the abolition of the writ of certiorari under the Tax Law, by section 290 of the Tax Law, effective May 1, 1949, said section read in part as follows: “ Any person assessed upon *203any assessment-roll, claiming to be aggrieved by any assessment for property therein, may present to the supreme court a petition duly verified setting forth that the assessment is illegal * * * erroneous * * * or * * * unequal ”.

Under section 290 of the Tax…