Legal Opinion
Rose v. Elliott
Appellate Division of the Supreme Court of the State of New York
Decided November 11, 1926PublishedCited by 11 opinions
1Opinion of the CourtVan Kirk, J.
The action was brought to recover certain wood, or its value, which had belonged to the defendant Clayton Elliott, but which had been sold to plaintiff by the tax collector in proceedings to collect taxes assessed against defendant Elliott’s mill.
The appellants object that one tax had been paid on the land on which the Elliott mill was constructed and that “ the sale for double assessment is a jurisdictional defect ” which rendered the assessment void. We think there was no double assessment. An assessment for real property stands against the property and *289not against the owner. The name of…
2Cases cited3 opinions
- United States Trust Co. v. Mayor of New YorkNew York Court of Appeals · 1895
- People Ex Rel. American Exchange National Bank v. PurdyNew York Court of Appeals · 1909
- In re Long Beach Land Co.Appellate Division of the Supreme Court of the State of New York · 1905
3Cited by11 opinions
- Stevens Medical Arts Building v. City of Mount VernonAppellate Division of the Supreme Court of the State of New York · 1980
- Consolidated Edison Co. v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1978
- People ex rel. Mitacek v. JensenNew York Supreme Court · 1942
- Draper Division of North American Rockwell Corp. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1971
- Bablo v. AndrewsNew York Supreme Court · 1956
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