People ex rel. Szerlip v. Goldfogle

This proceeding cannot be considered from the standpoint of inequality of assessments as the petition does not allege or the proof show any inequality within the rule of law governing such cases. It is not sufficient to show a lower assessment, as was done here, of property adjoining two of the parcels under review. People ex rel. Fiske v. Feitner, 95 App. Div. 217. Is the assessment higher than the market value of the property? The market value must be determined by the price for which a willing owner would sell and a willing purchaser would buy. The usual disagreement of experts on value…