Legal Opinion

People Ex Rel. Hilton v. Fahrenkopf

New York Court of Appeals

Decided November 29, 1938PublishedCited by 65 opinions

1Opinion of the CourtLoughran, J.

This is a certiorari proceeding brought under article 13 of the Tax Law (Cons. Laws, ch. 60).

The relator is the owner of 41 North Pearl street and 98 Sheridan avenue in the city of Albany. In 1936 the Commissioner of Assessments and Taxation of the city fixed the assessed valuation of the first mentioned property at $800,000 and that of the other at $25,000. The city Board of Review (composed of the Commissioner, the Comptroller and the Corporation Counsel) refused any reduction. After trial of the issues of value, the Special Term reduced the assessments to $704,000 and $15,048, respectively.

2Cases cited4 opinions

  1. Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
  2. People Ex Rel. Eckerson v. . ZundelNew York Court of Appeals · 1899
  3. People Ex Rel. Warren v. . CarterNew York Court of Appeals · 1890
  4. In re MitchellAppellate Division of the Supreme Court of the State of New York · 1938

3Cited by65 opinions

  1. W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
  2. People Ex Rel. MacCracken v. MillerNew York Court of Appeals · 1943
  3. Vantage Petroleum, Bay Isle Oil Co., Inc. v. Bd. of Assessment Review of the Town of BabylonNew York Court of Appeals · 1984
  4. Rieck Ice Cream Co. AppealSupreme Court of Pennsylvania · 1965
  5. F. W. Woolworth Co. v. Tax CommissionNew York Court of Appeals · 1967

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