Doughty v. Loomis

Appeal from an order of a Special Term, Supreme Court, Broome County. The petitioner has title to a number of lots bordering on a resort lake. He has agreed xvith lessees of the lots that they may erect buildings to which they will retain title and which they may remove at the end of the term. Petitioner agreed to pay taxes on the land; the lessees agreed to pay taxes on the buildings. The court at Special Term has made an order directing the Town Assessors to assess the land separately to petitioner and the buildings separately to the respective lessees. To justify such a mandatory order…