Beagell v. Douglas

The sole question involved here is the construction and constitutionality of subdivision 6-a of section 2 of the Tax Law, which was added by the Legislature and became effective April 15, 1954. The petitioners have been assessed for two trailers which are standing upon their real estate, one of which is owned by the petitioners, and one of which is owned by third persons who have no interest in the land in question. The facts are conceded.

The statute in question subjects trailers to taxation as real property, except transient trailers which have been located within the boundaries of a tax…