People ex rel. Fiske v. Feitner
Appellate Division of the Supreme Court of the State of New York
Appeal by the relators,. George P.. Fiske and another, from an -order of the Supreme Court, made át the Kings County Special Term and entered in the office of the clerk of the pounty of Kings on the 6th day of December, 1903, dismissing, a writ of certiorari and confirming an assessment theretofore made by the respondent's.
1Opinion of the Court
Willard Bartlett, J.:
Inequality ás a ground for relief by certiorari under the Tax Law (Laws of' 1896, chap. 908, § 250 et.seq.) must be something more than a valuation disproportionate- to that placed upon a few other pieces of property in the same vicinity. This is the most that the ■ proof in behalf of the relators can be held to have established- in the present case. If one’s own assessment “is not out of proportion as compared with valuations generally on the same roll, it is immaterial that somemne neighbor is assessed too little and another too much.” (Cooley Taxn. [2d ed.] 410.) This…
2Cases cited1 opinion
- People Ex Rel. Warren v. . CarterNew York Court of Appeals · 1888
3Cited by4 opinions
- People Ex Rel. Ward v. . SuttonNew York Court of Appeals · 1921
- People ex rel. Hudson v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1911
- People ex rel. Szerlip v. GoldfogleNew York Supreme Court · 1922
- People ex rel. Two Lakes Corp. v. MathewsNew York Supreme Court · 1934