Legal Opinion

People Ex Rel. George Kemp Real Estate Co. v. O'Donnel

New York Court of Appeals

Decided March 4, 1910PublishedCited by 16 opinions

Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered June 25, 1909, which affirmed an order of Special Term directing a reduction of the assessment of relator’s real property for purposes of taxation for the year 1904. 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 first judicial department, entered June 25, 1909, which affirmed an order of Special Term directing a reduction of the assessment of relator’s real property for purposes of taxation for the year 1904. The facts so far as material are stated in the opinion. The court below was without jurisdiction to increase the land valuation of the tax commissioners, and was bound by it in fixing the total valuation of the property. (People ex rel. B. B. P. Assn. v. Stillwell, 190 N. Y. 284; People ex rel. Keim v. Desmond, 186 N. Y.…

1Opinion of the CourtWillard Bartlett, J.

This is a certiorari proceeding under the provisions of the Greater 27ew York charter (Laws of 1901, ch. 466, § 906) and the Tax Law (Laws of 1896, ch. 908, § 253 et seq.) to review five separate assessments for taxation for the year 1904 upon real property belonging to the relator in the city of 27ew York. This property consists of five lots on the east side of Fifth avenue between 49th and 50th streets, as follows: Lot 1, known as the Belgravia apartment house; lot 2, No. 613 Fifth avenue, a private dwelling; lot 3, No. 615 Fifth avenue, an apartment house; lot 69, the Buckingham Hotel; and…

2Cases cited3 opinions

  1. People Ex Rel. Simpson v. . WellsNew York Court of Appeals · 1905
  2. People Ex Rel. Buffalo Burial Park Ass'n v. StilwellNew York Court of Appeals · 1907
  3. People Ex Rel. Thomson v. . FeitnerNew York Court of Appeals · 1901

3Cited by16 opinions

  1. People Ex Rel. City of New York v. . KeelerNew York Court of Appeals · 1924
  2. Shubert Organization, Inc. v. Tax CommissionNew York Court of Appeals · 1983
  3. People ex rel. Michael J. Adrian Corp. v. SextonAppellate Division of the Supreme Court of the State of New York · 1937
  4. United States v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1964
  5. Bauman v. Department of RevenueOregon Tax Court · 1976

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