Doughty v. Loomis

• Decision Date: 21 April 1960
• Citation: 8 N.Y.2d 722,201 N.Y.S.2d 100
• Parties: , 167 N.E.2d 643 Application for a review under Article 13 of the Tax Law, of a Tax Assessment, by Herman DOUGHTY, Appellant, v. William H. LOOMIS et al., Board of Assessors of the Town of Smithville, Chenango County, New York, Respondents.
• Court: New York Court of Appeals Court of Appeals

Page 100

201 N.Y.S.2d 100

8 N.Y.2d 722, 167 N.E.2d 643

Application for a review under Article 13 of the Tax Law, of

a Tax Assessment, by Herman DOUGHTY, Appellant, v. William H. LOOMIS et al., Board of Assessors of the Town of

Smithville, Chenango County, New York, Respondents.

Court of Appeals of New York.

April 21, 1960.

Appeal from Supreme Court, Appellate Division, Third Department, 9 A.D.2d 574, 189 N.Y.S.2d 413.

Petitioner made an application for review under the Tax Law, Consol.Laws, c. 60, § 290 et seq., of tax assessment by board of assessors of town.

The Supreme Court, Special Term, Broome County, Joseph P. Molinari, J., rendered an order adverse to the assessors, and they appealed.

The Appellate Division reversed the order and denied motion and held that assessors could not be compelled to assess land separately to petitioner, who owned lots bordering on resort lake, and buildings, which had been erected on lots by lessees, separately to lessees, though petitioner and lessees had agreed that petitioner would pay the taxes on the land and that the lessees would pay the taxes on the buildings, and that lessees should retain title to the buildings and could remove them at the end of the terms of the leases.

The petitioner appealed to the Court of Appeals.

Order affirmed, with costs.

All concur.