People Ex Rel. Buffalo Burial Park Ass'n v. Stilwell
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 1, 1907, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment for taxation of real property of the relator. The facts, so far as material, are stated in the opinion.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered May 1, 1907, which affirmed an order of Special Term dismissing a writ of certiorari to review an assessment for taxation of real property of the relator. The facts, so far as material, are stated in the opinion. In a certiorari proceeding under the Tax Law, such as this is, the allegations of the petition not denied must be taken as true, and the allegations denied by the return must be taken as merely put in issue by such denial. (People ex rel. M. R. Co. v. Barker, 152 N. Y. 417:…
1Opinion of the CourtO’Brien, J.
This was a proceeding by certiorari under the statute to review an assessment of the relator’s real estate made by the assessors of the town of Tonawanda. On griev anee day the relator, a cemetery association, appeared by attorney before the assessors and requested that the tax assessed against it be canceled on various grounds, among others that the property taxed was by law exempt from taxation and not properly described; that the assessment was made against the Elmlawn Cemetery as the owner, when in fact the land assessed was owned by the relator. After hearing these objections the…
2Cases cited8 opinions
- People Ex Rel. Manhattan Railway Co. v. BarkerNew York Court of Appeals · 1897
- Rodgers v. . ClementNew York Court of Appeals · 1900
- People Ex Rel. Oak Hill Cemetery Ass'n v. PrattNew York Court of Appeals · 1891
- Zink v. . McManusNew York Court of Appeals · 1890
- Matter of N.Y.C. H.R.R.R. Co.New York Court of Appeals · 1877
3 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Peterson v. . MartinoNew York Court of Appeals · 1914
- Matter of City of New YorkNew York Court of Appeals · 1908
- People Ex Rel. George Kemp Real Estate Co. v. O'DonnelNew York Court of Appeals · 1910
- Trustees of the Sailors' Snug Harbor v. Tax CommissionNew York Court of Appeals · 1970
- Town of Brookhaven v. DinosAppellate Division of the Supreme Court of the State of New York · 1980
20 more not listed; retrieve them via the Exa API.