People ex rel. 379 Madison Avenue, Inc. v. Boyland

Relators own two separate tax lots on which are erected twin office buildings occupying the square block on the east side of Madison Avenue between 46th and 47th Streets to Vanderbilt Avenue. The buildings are operated as a unit and it is convenient to treat together and in a unitary sense the tax assessments here under review.

The consolidated proceedings review assessments for five different tax years in the period from 1944 to 1949. The assessments made by appellants during this period varied somewhat, but the court at Special Term has reduced the total assessments for each of the years…