Delaware, Lackawanna & Western Railroad v. Board of Supervisors

The valuation of the lands of the petitioners

in the city of Buffalo was fixed for the purpose of taxation by the assessors of the city of Buffalo for the years 1935 to 1939, inclusive. The taxes were levied on such property by the city of Buffalo and also by the county of Erie. Each year petitioners commenced a certiorari proceeding to review the assessment of their property.

The proceedings to review the assessments of 1935 and 1936 were tried before a referee who reported in favor of reducing each assessment in the amount of approximately $1,500,000. Thereafter the city and the railroad…