People ex rel. Clarkson v. Haggett

Respondents-appellants appeal from that part of a final order in a certiorari tax proceeding which cancelled their assessments on certain parcels of relator’s real estate upon the ground that they were exempt from taxation.

*734The assessments became complete on July 1, 1946. Relator acquired its title to the properties between the inclusive dates September 15, 1945, and February 15, 1946. It appears that from the dates of acquisition to and including July 1, 1946, the only use it made of them was in repairing, remodeling, and readying them for occupancy as living quarters for members of its…