People ex rel. Wheeler v. Neafsey

This is a proceeding under sections 290-296 of the Tax Law for a writ of certiorari to review the 1931 assessment for taxes on relator’s real property. A prior proceeding was instituted seeking the same relief. The writ was granted, but subsequently quashed and the proceeding dismissed because the petition did not disclose the market value of relator’s property and the market value of comparable properties. It is not disputed the present petition contains the allegations which were absent in the prior petition and complies with the provisions of the Tax Law. Respondent claims the petition in…