County of Westchester v. Town of Harrison

Frederick P.

Close, Official Referee. This action is brought by the plaintiff to cancel certain taxes levied against its real property located in the town of Harrison, the defendant herein, and to declare such property exempt from taxation and assessments, upon the theory that it is held for a public use and that extrinsic facts are necessary to be proved in order to establish the illegality of the assessment made against the property. This is the ancient remedy known as a bill quia timet invoked to put an end to vexatious litigation and to prevent future litiga*213tion. It is now provided for by…