People ex rel. Tierney v. Wilkins

This is a certiorari proceeding to review assessments on seventy-three parcels of real property, made by the assessors of the town of North Elba, Essex county, for the tax year 1940. A motion was made at Special Term to dismiss the petition and quash the writ herein, chiefly on the ground that the petition did not contain a proper allegation of overvaluation. This motion was denied and permission was given to file an amended petition. From the order of denial the defendant assessors appeal.

The property in question was assessed in separate parcels for separate amounts. The original petition…