Legal Opinion
People ex rel. Bingham Operating Corp. v. Eyrich
New York Supreme Court
Decided November 6, 1942PublishedCited by 7 opinions
1Opinion of the CourtPersonius, J.
This proceeding is brought to review a 1942 tax assessment in the city of Binghamton. (All statutory references are to the Tax Law; Cons. Laws, ch. 60.) The respondents move to quash the writ on three grounds: (1) that the relator was not the owner of the property when it was assessed and is, therefore, not a “ person assessed ” (§ 290); (2) that the relator is not a party “ aggrieved ” (§ 290), even if the property is overassessed, and (3) that the relator did not apply for a reduction or correction of the assessment (§ 27).
Certain dates are important. The assessment roll was completed July…
2Cases cited7 opinions
- People Ex Rel. Durham Realty Corporation v. . CantorNew York Court of Appeals · 1922
- People ex rel. Denney v. ClarkAppellate Division of the Supreme Court of the State of New York · 1939
- People ex rel. Durham Realty Corp. v. CantorAppellate Division of the Supreme Court of the State of New York · 1922
- In re the City of AlbanyAppellate Division of the Supreme Court of the State of New York · 1938
- Matter of People (Southern Surety Co.)New York Court of Appeals · 1939
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Village of Edina v. JosephSupreme Court of Minnesota · 1962
- People ex rel. Cornell University v. ThorneNew York Supreme Court · 1945
- Village of Pelham v. New York State Board of Equalization & AssessmentNew York Supreme Court · 1955
- Grecian Garden Apartments, Inc. v. BarlowNew York Supreme Court · 1972
- Resnik v. City of New HavenConnecticut Superior Court · 1943
2 more not listed; retrieve them via the Exa API.