People ex rel. Two Lakes Corp. v. Mathews

The relators in this proceeding (Tax Law, §§ 290-293) seek to review the assessments made as of September 15, 1932, on nine parcels of real estate in the town of Eastchester. They assert and the respondents deny that each assessment is erroneous (Tax Law, § 290) because (a) of overvaluation and (b) of inequality in that the assessment has been made at a higher property valuation than the assessment of other property on the same roll by the same officers (Id.). The matter was duly referred (Tax Law, § 293). The referee received voluminous testimony related (1) to the alleged overvaluation of…