People Ex Rel. Ambroad Equities, Inc. v. Miller

Lehman, Ch. J.

Real property at that time belonging to Rialto Estates, Inc., was assessed at the value of $250,000 upon the assessment rolls of the city of New York for the tax year 1936. An application was made in due time to the proper officers to correct such assessment. In June, 1936, after application for correction had been denied, Rialto Estates Inc., “ claiming to be aggrieved ” by the assessment, presented to the Supreme Court a petition for a writ of certiorari to review the assessment, as provided in section 290 of the Tax Law (Cons. Laws, ch. 60).

The proceeding for the review of…