People ex rel. Sebring v. Dowd
New York Supreme Court
Motion to confirm the report of a referee in certiorari to review an assessment.
1Opinion of the CourtThompson, J.
The dwelling premises of relator, purchased from the trustee of the creditors of one Drake in 1917 for the sum of $15,000, the respondents, in 1921, assessed at the sum of $30,000, $7,000 of which they have fixed as the value of the land, exclusive of buildings.
The assessment is attacked upon two grounds, first, overvaluation; second, unequal and disproportionate valuation.
Here we have the report of the referee appointed in certiorari advising that the proceeding be dismissed.
Remembering that the statute requires that all real and personal property subject to taxation shall be assessed at the…
2Cases cited9 opinions
- Boom Co. v. PattersonSupreme Court of the United States · 1879
- San Diego Land & Town Co. v. NealeCalifornia Supreme Court · 1888
- People Ex Rel. Strong v. . HartNew York Court of Appeals · 1916
- New Orleans Cotton Exchange v. Board of AssessorsSupreme Court of Louisiana · 1885
- People ex rel. Empire Mortgage Co. v. CantorAppellate Division of the Supreme Court of the State of New York · 1921
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3Cited by1 opinion
- Commercial Realty Co. v. StateSupreme Court of Alabama · 1923