People Ex Rel. Town of Hempstead v. State Board of Tax Commissioners
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 7, 1914, which modified an order and determination of the state board of tax commissioners dismissing an appeal to that board from the equalization by the board of supervisors of the assessments in Nassau county. The fact, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered December 7, 1914, which modified an order and determination of the state board of tax commissioners dismissing an appeal to that board from the equalization by the board of supervisors of the assessments in Nassau county. The fact, so far as material, are stated in the opinion. Under the provisions of section 2141 of the Code of Civil Procedure, the Appellate Division was without power to reverse the determination of the state board of tax commissioners and order judgment absolute for…
1Opinion of the CourtChase, J.
It is provided by section 50 of the Tax Law (Chapter 60 of the Consolidated Laws), as amended by chapter 801 of the Laws of 1911, that “The board of supervisors of each county in this state, at its annual meeting, shall examine the assessment rolls of the several tax districts in the county, for the purpose of ascertaining whether the valuations in one tax district bear a just relation to the valuations in all the tax districts in the county; and the board may increase or diminish the aggregate valuations of real estate in any tax district, in accordance with ” the rule provided by said…
2Cases cited3 opinions
- Lamport v. . SmedleyNew York Court of Appeals · 1914
- People Ex Rel. Kent v. Board of Fire CommissionersNew York Court of Appeals · 1885
- People ex rel. Town of Hempstead v. State Board of Tax CommissionersAppellate Division of the Supreme Court of the State of New York · 1914
3Cited by10 opinions
- People Ex Rel. New York & Queens Gas Co. v. McCallNew York Court of Appeals · 1916
- People ex rel. Yaras v. KinnawNew York Court of Appeals · 1951
- People Ex Rel. Chas. Kohlman & Co. v. LawNew York Court of Appeals · 1925
- People Ex Rel. Uvalde Asphalt Paving Co. v. SeamanNew York Court of Appeals · 1916
- Div. of Tax Appeals v. Ewing Tp.New Jersey Superior Court Appellate Division · 1962
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