People ex rel. Hilton v. Lewis

The order and judgment here appealed from reduced the 1937 assessment on respondent’s real property in the city of Albany from $800,000 to $400,000.

The 1936 assessment on this same property was before our court and the Court of Appeals. (People ex rel. Hilton v. Fahrenkopf, 254 App. Div. 397; revd., 279 N. Y. 49.) The latter court in that case reversed a determination by our court and held that the Special Term’s $800,000 finding of value was more in accord with the weight of the evidence than the finding by our court that the full value was $556,050. As was there stated by the Court of…