In Re the Second Avenue Methodist Episcopal Church to Vacate an Assessment
New York Court of Appeals
Arpead from order of the General Term of the Supreme Court, in the first judicial department, reversing an order of Special Term, vacating assessments for paving One hundred and nineteenth street from Third avenue to Avenue A, and for paving Second avenue from Eighty-sixth to One Hundred and Twenty-fifth streets, in the city of Hew York. (Reported below, 5 Hun, 442.) The petitioner is a religious corporation, and the lots assessed are owned and used by it for public worship.
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Arpead from order of the General Term of the Supreme Court, in the first judicial department, reversing an order of Special Term, vacating assessments for paving One hundred and nineteenth street from Third avenue to Avenue A, and for paving Second avenue from Eighty-sixth to One Hundred and Twenty-fifth streets, in the city of Hew York. (Reported below, 5 Hun, 442.) The petitioner is a religious corporation, and the lots assessed are owned and used by it for public worship. The application to vacate the assessment was made upon the ground that no valuation was ever put upon the property in…
1Opinion of the CourtFolger, J.
The appellant concedes, and it may be assumed, that its property was not, by any express provision of law, exempt from an assessment of the nature of the one in question. If the manner of laying the assessment upon that property, was in accordance with law, the appellant may not escape. Whether it was or not depends, in the first place, upon which party to the controversy has the substantial affirmative upon it. If the appellant is required to establish, that the city has exceeded the limit of one-half the valuation placed upon its property by the officers authorized to make valuation, the…
2Cited by37 opinions
- County Securities, Inc. v. SeacordNew York Court of Appeals · 1938
- City of Atlanta v. First Presbyterian ChurchSupreme Court of Georgia · 1891
- Montgomery v. Town of BranfordSupreme Court of Connecticut · 1928
- County of Adams v. City of QuincyIllinois Supreme Court · 1889
- Chicago, Rock Island & Pacific Railway Co. v. City of OttumwaSupreme Court of Iowa · 1900
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