People ex rel. Long Island Railroad v. State Board of Tax Commissioners
New York Court of Appeals
Cross-appeals from an order of the Appellate Division of the Supreme Court in the second judicial department, entered August 30, 1920, which modified and affirmed as modified an order of Special Term in a certiorari proceeding to review an assessment upon special franchises of the relator in the boroughs of- Kings and Queens in the city of New York for the year 1908. The assessments for prior occupation crossings should have been canceled. (People ex rel.
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Cross-appeals from an order of the Appellate Division of the Supreme Court in the second judicial department, entered August 30, 1920, which modified and affirmed as modified an order of Special Term in a certiorari proceeding to review an assessment upon special franchises of the relator in the boroughs of- Kings and Queens in the city of New York for the year 1908. The assessments for prior occupation crossings should have been canceled. (People ex rel. N. Y. C. & H. R. R. R. Co. v. Woodbury, 203 N. Y. 167; People ex rel. N. Y. & R. B. R. R. Co. v. Tax Comrs., 157 App. Div. 496; 209 N. Y.…
1Opinion of the Court
McLaughlin, J.. Cross-appeals from an order of the Appellate Division, second department, modifying an order of the Special Term in a certiorari proceeding to review an assessment for taxation for the year 1908 upon the relator’s special franchise to maintain and operate its railroad across streets and highways in the boroughs of Brooklyn and Queens.
The validity _ of the assessment was challenged upon the grounds: (a) Over-valuation; (b) inequality; (c) that the assessment in certain cases included the value of bridges carrying highways over the railroad tracks; and (d) prior occupation by…
2Cases cited3 opinions
- People Ex Rel. N.Y.C.R.R. Co. v. . WoodburyNew York Court of Appeals · 1911
- People ex rel. New York & Rockaway Beach Railway Co. v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1913
- People ex rel. New York & Rockaway Beach Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1913
3Cited by8 opinions
- Sterling Estates, Inc. v. Board of AssessorsNew York Court of Appeals · 1985
- People Ex Rel. Erie Railroad v. State Tax CommissionNew York Court of Appeals · 1927
- City of Little Falls v. Board of Assessors of SalisburyAppellate Division of the Supreme Court of the State of New York · 1979
- Consolidated Edison Co. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1978
- People ex rel. Erie Railroad v. State Tax CommissionNew York Supreme Court · 1926
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