New York State Trailer Coach Ass'n v. Steckel

The plaintiffs ask this court by its judgment to declare unconstitutional chapter 726 of the Laws of 1954, being subdivision 6-a of section 2 of the Tax Law, which reads as follows; “ 6-a. a. In addition to their meaning as provided in subdivision 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 of one or more persons, or for business,…