Matter of Village of Delhi
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 7,1910, which reversed an order of the Delaware County Court directing the board of supervisors of said county to refund to the village of Delhi certain taxes collected from said village and dismissed the proceeding. The “Village of Delhi” is a municipal corporation.
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Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 7,1910, which reversed an order of the Delaware County Court directing the board of supervisors of said county to refund to the village of Delhi certain taxes collected from said village and dismissed the proceeding. The “Village of Delhi” is a municipal corporation. In 1897 it purchased the property and water works plant of the Delhi Water Company, and it has since owned and maintained the same for a public use. The real property constituting a part of said water works property…
1Opinion of the CourtChase, J.
It is provided by section 4 of the Tax Law (Laws of 1909 Chapter 62; Cons. Laws, ch. 60) that certain property described therein shall be exempt from taxation and included in the property so described therein is the following: “ 3. Property of a municipal corporation of the state held for public use, * * * except the portion of municipal property not within the corporation.” As it is conceded that thirty-seven acres of the forty-five acres assessed were within the corporate limits of the village of Delhi and devoted exclusively to public use, it should not have been included in the assessment…
2Cases cited9 opinions
- Tripler v. Mayor, Aldermen & CommonaltyNew York Court of Appeals · 1891
- People Ex Rel. Mayor of New York v. Board of AssessorsNew York Court of Appeals · 1888
- People Ex Rel. City of Amsterdam v. . HessNew York Court of Appeals · 1898
- Matter of McCue v. . SupervisorsNew York Court of Appeals · 1900
- In re ReidAppellate Division of the Supreme Court of the State of New York · 1900
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3Cited by11 opinions
- Adrico Realty Corp. v. City of New YorkNew York Court of Appeals · 1928
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- City of Rochester v. Union Free School District Number Four of Town of Livonia, Livingston CountyAppellate Division of the Supreme Court of the State of New York · 1938
- Miller v. City of OneidaNew York Supreme Court · 1934
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