People ex rel. 74th Street Apartments Corp. v. Chambers

I dissent. The presumption is that the assessments are correct, and the burden is on the relator to show clearly that they are erroneous (People ex rel. Jamaica W. S. Co. v. Tax Comrs., 196 N. Y. 39; People ex rel. Westchester F. I. Co. v. Davenport, 91 N. Y. 574; People ex rel. Haile v. Brundage, 195 App. Div. 745, 746-747; People ex rel. Kellogg v. Wells, 101 App. Div. 600, 603). Relator here failed to sustain its burden of establishing that there was inequality of assessment or overvaluation.

*901This proceeding involved stale claims. The obligation of diligently prosecuting rests with the…