People ex rel. Village of Spring Valley v. Schroeder

Close, Off. Ref.

This is a certiorari proceeding brought to set aside an assessment on property owned by the relator on the ground that the property is exempt from taxation pursuant to section 4 of article 1 of the Tax Law.

The facts are not disputed and may be briefly stated. The relator is a duly incorporated village which, prior to the annexation of the land here involved, was located entirely in the town of Ramapo, Rockland County.

In 1922 the relator acquired title, by purchase, to a portion of the land, to be used as a sewage disposal plant. The property, consisting of several acres, was…