Berri v. City of New York

This action was brought for a refund of real estate taxes.

Plaintiff and his son were the owners of a parcel of real estate in the borough of Brooklyn, N. Y., known as 292-296 Washington street. On March 22, 1935, plaintiff paid both halves of the taxes assessed against said property for 1935. The first half so paid became payable and a lien on April 1, 1935. The second half was not required to be paid and did not become a lien until October 1, 1935. However, it was prepaid, as indicated, in order to obtain a discount.

Pursuant to a resolution adopted by the board of estimate and apportionment…