People ex rel. Hall v. Ouderkirk
Appellate Division of the Supreme Court of the State of New York
Appeal by the defendants, Isaac Y. Ouderkirk and others, assessors of the town of Saratoga Springs, from a judgment of the Supreme Court in favor of the relator, entered in the office of the clerk of the county of Saratoga on the 30th day of January, 1907, upon an order entered in said cleric’s office on the 30tli day of January, 1907, confirming the report of a referee appointed in a proceeding to review the assessment of the relator’s property and directing the reduction…
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Appeal by the defendants, Isaac Y. Ouderkirk and others, assessors of the town of Saratoga Springs, from a judgment of the Supreme Court in favor of the relator, entered in the office of the clerk of the county of Saratoga on the 30th day of January, 1907, upon an order entered in said cleric’s office on the 30tli day of January, 1907, confirming the report of a referee appointed in a proceeding to review the assessment of the relator’s property and directing the reduction of the tax imposed by the assessors and the refunding of the excess. The defendants, as assessors of the town of Saratoga…
1Opinion of the Court
Qoohrmte, J.:
The reason .for the reduction in the relator’s assessment was inequality in that it was “ made at a. higher proportionate valuation than the assessment of other property on the same roll by the same officers.”' (Tax Law, § 250.).- The petition alleges such inequality as the basis of this proceeding and specifies numerous instances in which such inequality exists and the extent, thereof. -
The appellants urge that the complaint' filed with them on “grievance day” under section 36 of the Tax Law and which constitutes the basis’óf this proceeding was insufficient. They acted thereon…
2Cases cited4 opinions
- Matter of CorwinNew York Court of Appeals · 1892
- Chatfield v. . SimonsonNew York Court of Appeals · 1883
- People Ex Rel. Thomson v. . FeitnerNew York Court of Appeals · 1901
- In re NisbetAppellate Division of the Supreme Court of the State of New York · 1896
3Cited by14 opinions
- W. T. Grant Co. v. SrogiNew York Court of Appeals · 1981
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- People ex rel. Denney v. ClarkAppellate Division of the Supreme Court of the State of New York · 1939
- Slewett & Farber v. Board of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 1981
- City of Little Falls v. Board of Assessors of SalisburyAppellate Division of the Supreme Court of the State of New York · 1979
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