People Ex Rel. Champlin v. . Gray
New York Court of Appeals
Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, enterecj November 15, 1905, which affirmed an order of Special Term vacating and setting aside an assessment upon real property of relators. The facts, so far as material, are stated in the opinion. The board of assessors rightfully assessed the relators’ property, because said village is not a “ tax district,” within the meaning of the Tax Law.
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Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, enterecj November 15, 1905, which affirmed an order of Special Term vacating and setting aside an assessment upon real property of relators. The facts, so far as material, are stated in the opinion. The board of assessors rightfully assessed the relators’ property, because said village is not a “ tax district,” within the meaning of the Tax Law. (3 C. & G. Gen. Laws, 3877, 3887, §§ 3, 9; 3 C. & G. Gen. Laws, 3888, § 10; L. 1902, ch. 200; 3 C. & G. Gen. Laws, 3875, § 2 ; 2 C. & G. Gen. Laws,…
1Opinion of the CourtWillard Bartlett, J.
The trial court has found, and the Appellate Division has unanimously sustained the finding, that the relators’ lands lying within the limits of the village of Yorkville, which the defendants in 1903 assumed to assess for village purposes, form part of a single farm which the relators occupy and cultivate according to the usual course of husbandry in the neighborhood, the remainder of the farm, upon which the relators reside, being outside the boundaries of the village, in the town of Whitestone in the county of Oneida.
Both the courts below have held the assessment to be illegal, unauthorized…
2Cases cited3 opinions
- Hilton v. . FondaNew York Court of Appeals · 1881
- Salters v. TobiasNew York Court of Chancery · 1831
- People Ex Rel. Vanderveer v. . WilsonNew York Court of Appeals · 1891
3Cited by12 opinions
- Daniman v. Board of EducationNew York Court of Appeals · 1954
- Victor v. TurnerAppellate Division of the Supreme Court of the State of New York · 1985
- People ex rel. New York Central v. KenoNew York Supreme Court · 1908
- People ex rel. Powott Corp. v. WoodworthNew York Supreme Court · 1939
- Hub Oil Co. v. Jodomar, Inc.New York Supreme Court · 1941
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