People ex rel. Vanderveer v. Wilson
New York Supreme Court
Appeal from special term, Kings county. The relator, Stephen L. Vanderveer, appeals from a judgment of the special term in favor of the respondents, Thomas A. Wilson and others, in proceedings by certiorari to review an assessment by the board of assessors of the city of Brooklyn of relator’s lands for the general taxes for the year 1888. Relator owns a farm in Kings county, a portion of which is situated in the town of Flatlands, a portion in the town of Elatbusli, and a…
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Appeal from special term, Kings county. The relator, Stephen L. Vanderveer, appeals from a judgment of the special term in favor of the respondents, Thomas A. Wilson and others, in proceedings by certiorari to review an assessment by the board of assessors of the city of Brooklyn of relator’s lands for the general taxes for the year 1888. Relator owns a farm in Kings county, a portion of which is situated in the town of Flatlands, a portion in the town of Elatbusli, and a portion, upon which the relator resides, in the Twenty-Sixth ward of the city of Brooklyn. On these facts respondents…
1Opinion of the CourtBarnard, P. J.
There has always been a difference in the meaning of “unoccupied” lands and “non-resident” lands. Land owned by a resident of a town where it was situated, but occupied by another person, could be assessed to. either owner or occupant. Unoccupied lands no.t owned by a resident of a town were non-resident lands. 1 Rev. St. (2d Ed.) p. *389, §§ 2, 3. Chapter 315, Laws 1886, keeps up this distinction. Occupied lands', when divided by a town or county line, shall be assessed in the town where the occupant resides. The findings show a case of this kind. A farm of land in two towns occupied by the…
2Cited by1 opinion
- Budd v. AllenNew York Supreme Court · 1893