People Ex Rel. 176 West 87th Street Corp. v. Cantor
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the first judicial department, entered April 16, 1920, which unanimously affirmed an order of Special Term reducing an assessment for taxation upon real property of the relator. The facts, so far as material, are stated in the opinion.
1Opinion of the CourtCrane, J.
This is a proceeding under a writ of certiorari to review an assessment for taxation upon real property located at 176 West Eighty-seventh street in the city of New York.
The question presented is whether the building or improvements on the property should be assessed for taxation for the year 1918 in view of the provisions of section 889a of the Greater New York charter. That section provides “ a building in the course of construction, commenced since the preceding first day of October and not ready for occupancy, shall not be assessed.”
The excavation for the building was commenced on…
2Cases cited1 opinion
- People Ex Rel. New York Central & Hudson River Railroad v. PurdyNew York Court of Appeals · 1915
3Cited by6 opinions
- Towers v. City of PassaicNew Jersey Tax Court · 1980
- Oakwood In Forest Hills, Inc. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1968
- Sutton-53rd Corp. v. Tax CommissionNew York Court of Appeals · 1960
- Parsons Construction Corp. v. City of New YorkCity of New York Municipal Court · 1937
- 5-7 Park Avenue Corp. v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1959
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