People ex rel. Rochester Telephone Co. v. Priest
Appellate Division of the Supreme Court of the State of New York
Appeal by the relator, The Rochester Telephone Company, fromán order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany'ón the 20th day. of July, 1904, permitting, among other things, Charles F. Pond and. others, as assessors, to be made defendants in this'proceeding. ■ -This proceeding is upon a writ of certiorari, issued by Justice Dunwell of the Supreme Court to review'relators assesment for a special…
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Appeal by the relator, The Rochester Telephone Company, fromán order of the Supreme Court, made at the Albany Special Term and entered in the office of the clerk of the county of Albany'ón the 20th day. of July, 1904, permitting, among other things, Charles F. Pond and. others, as assessors, to be made defendants in this'proceeding. ■ -This proceeding is upon a writ of certiorari, issued by Justice Dunwell of the Supreme Court to review'relators assesment for a special franchise by the State Board of Tax' Commissioners. The writ was directed to the 'said board, which made answer thereto. •…
1Opinion of the Court
Smith, J.:
By section 250 of the Tax Law (Laws of 1896, chap. 908) any person assessed upon an assessment roll, claiming to be aggrieved by an assessment for property therein, may present to the Supreme Court a verified petition setting forth, among other things, the inequality of the assessment “ in that the assessment has been made at a higher proportionate valuation than the assessment of other property on the same roll by the same officers.” Upon said petition the court or a justice thereof may issue a writ of certiorari to review such assessment. (Tax Law, § 251.)
By section 42 of the same…
2Cases cited3 opinions
- People Ex Rel. Metropolitan Street Railway Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1903
- Mercantile Nat. Bank v. . Mayor, Etc., of N.Y.New York Court of Appeals · 1902
- People Ex Rel. Cornell Steamboat Co. v. DederickNew York Court of Appeals · 1900
3Cited by2 opinions
- People Ex Rel. Jamaica Water Supply Co. v. State Board of Tax CommissionersNew York Court of Appeals · 1909
- Teleprompter Manhattan City Corp. v. State Board of Equalization & AssessmentNew York Supreme Court · 1969