K. Capolino Design & Renovation, Ltd. v. Assessors of Yonkers

OPINION OF THE COURT

Nicholas Colabella, J.

In an action for declaratory judgment, plaintiffs move for summary judgment declaring tax assessments for the years 1980 to 1984 void for lack of jurisdiction.

The power to assess property for taxes is wholly statutory (National Bank v City of Elmira, 53 NY 49). An assessment made without jurisdiction is void (Niagara Mohawk Power Corp. v City School Dist., 59 NY2d 262, 269; Whitney v Thomas, 23 NY 281) and, if an assessor’s jurisdiction to act depends upon the existence of a fact which he erroneously assumes to exist, his act is void and it may be…