New York Mobile Homes Ass'n v. Steckel

This is an action to declare unconstitutional chapter 726 of the Laws of 1954, which amended section 2 of the Tax Law by adding thereto subdivision “ 6-a ”. This amendment was effective April 15, 1954, and reads as follows:

‘ ‘ 6-a. a. In addition to their meaning as provided in subdivisión six, the terms, ‘land,’ ‘real estate,’ and ‘real property,’ as used in this chapter, include all the forms of housing which are adaptable to motivation by a power connected thereto or which may be propelled by a power within themselves and which are or can be used as a house or living’ abode or habitation…