People ex rel. Erie Railroad v. State Tax Commission

Davis J.

(dissenting). The primary question is whether in this particular proceeding a taxpayer may have relief from a void assessment if he has failed to appear and make objection on grievance day. The general rule is that the person whose property is assessed must appear and file a statement specifying the respect in which the assessment complained of is incorrect, submit to examination and satisfy the tax officials that the complaint has substance. Otherwise, no reduction will be allowed. (Tax Law, § 37.) In section 45-a, relating to the valuations on special franchises, the language is…