People ex rel. Brooklyn Union Gas Co. v. Miller

In 1935 the deputy commissioners of taxes and assessments made assessments on separate parcels of property belonging to the relator in the borough of Brooklyn and filed these assessments with the board of taxes and assessments of the city of New York. Such assessments were duly recorded in the book provided by law therefor, with a separate valuation on each parcel. It may be assumed that the value placed on these separate parcels by the deputy commissioners was the value for which the property would sell, as provided by section 896 of the Greater New York Charter, as amended.

The books were…