Johnson Home v. Village of Seneca Falls
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendant, The Village of Seneca Falls, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the cleric of the county of Seneca on the 5th day of May, 1897, upon the decision of the court, rendered after a trial at the Seneca Special Term, vacating an assessment levied by the appellant upon the real and personal property of the plaintiff in 1896. This action was begun February 11, 1897, to vacate an assessment of taxes levied…
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Appeal by the defendant, The Village of Seneca Falls, from a judgment of the Supreme Court in favor of the plaintiff, entered in the office of the cleric of the county of Seneca on the 5th day of May, 1897, upon the decision of the court, rendered after a trial at the Seneca Special Term, vacating an assessment levied by the appellant upon the real and personal property of the plaintiff in 1896. This action was begun February 11, 1897, to vacate an assessment of taxes levied in June, 1896, by the village of Seneca Falls on the property of the respondent. The appellant is a village of this…
1Opinion of the Court
Follett, J.:
The question involved in this action is whether the respondent’s property was exempt in June, 1896, from taxation by the village for its general purposes.
*149It does not precisely appear on what date the village assessment roll was completed, but it is alleged in the complaint, and not denied in the answer, that it was completed “ on or about the first day of June, 1896.” Under this allegation it must be assumed for the purpose of this litigation that the assessment roll was completed prior to June 15, 1896, when chapter 908 of the Laws of 1896 (The Tax Law) took effect, and that if…
2Cases cited2 opinions
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