People Ex Rel. Strong v. . Hart
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 7, 1914, which affirmed an order of Special Term reducing on certiorari an assessment for purposes of taxation on property of relator. The facts, so far as material, are stated in the opinion. The Tax Law requires the assessors to assess land and improvements separately.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 7, 1914, which affirmed an order of Special Term reducing on certiorari an assessment for purposes of taxation on property of relator. The facts, so far as material, are stated in the opinion. The Tax Law requires the assessors to assess land and improvements separately. It either .requires the courts to review the assessment in the same way or it means nothing. The assessment was reviewed upon evidence and reduced upon findings as to the value of the land and improvements…
1Opinion of the Court
Willard Bartlett, Ch. J.
In a certiorari proceeding under the Tax Law, the Supreme Court has reduced an assessment of the relator’s real property in the ciiy of Olean from $24,800 to $20,400. The final order to this effect has been unanimously affirmed by the Appellate Division. The assessment was found to be unequal as compared with the other assessments generally on the same roll and to have been made at a higher proportionate valuation than other assessments of similar property by the same assessors. This finding is conclusive upon us unless some substantial error is disclosed by the record.
2Cases cited1 opinion
- Daly v. SmithAppellate Division of the Supreme Court of the State of New York · 1897
3Cited by19 opinions
- C. H. O. B. Associates, Inc. v. Board of AssessorsNew York Supreme Court · 1964
- People Ex Rel. City of New York v. . KeelerNew York Court of Appeals · 1924
- Shubert Organization, Inc. v. Tax CommissionNew York Court of Appeals · 1983
- People ex rel. Soeurbee, Inc. v. PurdyAppellate Division of the Supreme Court of the State of New York · 1917
- In re the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1921
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