County of Herkimer v. Village of Herkimer
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtEdgcomb, J.
This controversy comes to us upon an agreed statement of facts. The question involved is whether 249 parcels of land situated within the corporate limits of the village of Herkimer, bid in by the county treasurer upon a sale for unpaid taxes, and now owned by the county, are exempt from taxation by the village for its general purposes.
Plaintiff bases its alleged grant of immunity upon the exemption given by subdivision 3 of section 4 of the Tax Law, which frees *127from taxation “ property of a municipal corporation of the State held for a public use.” In determining whether plaintiff’s property…
2Cases cited30 opinions
- People Ex Rel. Westchester Fire Insurance v. DavenportNew York Court of Appeals · 1883
- In Re Niagara Falls & Whirlpool Railway Co.New York Court of Appeals · 1888
- Lloyd v. . the Mayor, C. of New YorkNew York Court of Appeals · 1851
- Gearin v. Marion CountyOregon Supreme Court · 1924
- Brown v. GeraldSupreme Judicial Court of Maine · 1905
25 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- City of Lackawanna v. State Board of Equalization & AssessmentNew York Court of Appeals · 1965
- Town of Harrison v. County of WestchesterNew York Court of Appeals · 1963
- Johnson v. SmithNew York Court of Appeals · 1948
- City of Austin v. Sheppard, ComptrollerTexas Supreme Court · 1945
- Elinor Homes Co. v. St. LawrenceAppellate Division of the Supreme Court of the State of New York · 1985
48 more not listed; retrieve them via the Exa API.