Legal Opinion

In re Long Beach Land Co.

Appellate Division of the Supreme Court of the State of New York

Decided January 15, 1905PublishedCited by 5 opinions

Appeal by the petitioner, the Long Beach Land Company, from ,an order of the County Court of Nassau county, entered in the ■office of-the-clerk of-the county of Nassau on the 21st day of July, 1904, denying the petitioner’s 'application • for an apportionment between two corporations of an assessment on a certain piece of land for the year 1903.

1Opinion of the Court

Woodward, J.:

The assessors of the town of. Hempstead for the year 1903 have assessed to the Long Beach Land Company certain real estate within that township, and this proceeding was instituted in the County Court of Nassau county, under the provisions of section 257 of the Tax Law (Laws of 1896, chap. -90S), for an apportionment of the assessment, it being claimed that the buildings upon such property belong, not to the Long Beach Land Company, but to the Long Beach Association. Upon the trial of the issues the learned court below made findings of fact arid conclusions of law, denying the…

2Cases cited4 opinions

  1. People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
  2. People, Ex Rel. Muller v. . B'd of AssessorsNew York Court of Appeals · 1883
  3. Schoellkopf v. . CoatsworthNew York Court of Appeals · 1901
  4. Stephens v. . ElyNew York Court of Appeals · 1900

3Cited by5 opinions

  1. In re Donner-Hanna Coke Corp.Appellate Division of the Supreme Court of the State of New York · 1925
  2. Rose v. ElliottAppellate Division of the Supreme Court of the State of New York · 1926
  3. Adriaansen v. Board of EducationNew York Supreme Court · 1927
  4. Denering v. Board of EducationNew York Supreme Court · 1927
  5. Matter of Long Beach Land Co.New York Court of Appeals · 1905

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