Matter of Long Beach Land Co.
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in'the second judicial department, entered June 23, 1905, which affirmed an order of Special Term reducing an assessment for taxation upon lands of the petitioner. The relator, the Long Beach Land Company, is the owner of a large tract of beach land situated in the town of Hemp-stead, Long Island.
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Appeal from an order of the Appellate Division of the Supreme Court in'the second judicial department, entered June 23, 1905, which affirmed an order of Special Term reducing an assessment for taxation upon lands of the petitioner. The relator, the Long Beach Land Company, is the owner of a large tract of beach land situated in the town of Hemp-stead, Long Island. This land formerly belonged to that town, which conveyed it to the relator in 1900, and in 1904 the land and buildings were assessed at $200,000 by the local board of assessors. The relator complains of this valuation as excessive,…
1Opinion of the CourtWerner, J.
Both parties concede, and the courts below have held, that the validity of the so-called leases to Sharp cannot be passed upon in this proceeding. It is obvious, however*, that these leases have been considered and their validity assumed by the courts below in reducing the assessment. In the absence of other evidence, effect has been given to the stipulation contained in the return of the assessors to the effect that if it should be decided by the court that the relator ‘‘ has not now and is not entitled to possession and use of the premises, they would regard the sum of $200,000 as too high…
2Cases cited3 opinions
- Livingston v. HollenbeckNew York Supreme Court · 1847
- City of Buffalo v. . Le CouteulxNew York Court of Appeals · 1857
- In re Long Beach Land Co.Appellate Division of the Supreme Court of the State of New York · 1905