People ex rel. Hagy v. Lewis
| Decision Date | 11 April 1939 |
| Parties | PEOPLE ex rel. HAGY v. LEWIS, Com'r of Assessments, et al. |
| Court | New York Court of Appeals Court of Appeals |
OPINION TEXT STARTS HERE
Certiorari proceeding under article 13, section 290 et seq., of the Tax Law, by the People of the State of New York, on the relation of Jessie Chalmers Hagy, individually, and as executrix of the estate of Robert M. Chalmers, deceased, relator, against Richard J. Lewis, as Commissioner of Assessments of the City of Albany, New York, and others, to review an assessment on relator's realty for the year 1937. From an order of the Appellate Division of the Supreme Court, 255 App.Div. 916, 8 N.Y.S.2d 6, entered November 23, 1938, affirming an order of the Special Term, confirming the report of the referee in reducing the assessment made by the Commissioner of Assessments, the defendants appeal.
Affirmed.
RIPPEY, J., dissenting. Appeal from Supreme Court, Appellate Division, Third department.
Joseph J. Casey, Corp. Counsel, of Albany, for appellants.
Ernest B. Morris, of Albany, for respondent.
This is a certiorari proceeding brought under article 13, section 290 et seq., of the Tax Law (Consol.Laws, ch. 60), to review the assessment of 37 North Pearl street in the city of Albany for the purposes of taxation for the year 1937. The premises were assessed at $312,000.
It was alleged by the relator that the assessment was both erroneous by reason of overvaluation and unequal in that it had been made at a higher proportionate valuation than the assessment of other property on the same roll by the same officers. See Tax Law, § 290. The issue as to overvaluation has been settled by the finding of the courts below that the premises had a full value of $160,000. Our jurisdiction is invoked only in respect of the issue of inequality.
Section 293 of the Tax Law empowers the court to correct an unequal assessment so as to ‘make it conform to the valuations and assessments of other property upon the same roll and secure equality of assessment.’ It also provides:
Conformably to this provision, the relator and the city each submitted a list of parcels for valuation, and the referee picked out six parcels from either list. The assessed valuation and the found full value of each of these twelve parcels were as follows:
+---------------------------------------------+
¦ ¦Assessment¦Full Value ¦
+----------------------+----------+-----------¦
¦341 South Pearl street¦$ 2,000 ¦$ 3,000.00 ¦
+----------------------+----------+-----------¦
¦600 South Pearl street¦2,000 ¦6,000.00 ¦
+----------------------+----------+-----------¦
¦120 Hudson avenue ¦20,000 ¦35,000.00 ¦
+----------------------+----------+-----------¦
¦218 Western avenue ¦26,000 ¦60,000.00 ¦
+----------------------+----------+-----------¦
¦178 Morton avenue ¦6,500 ¦9,000.00 ¦
+----------------------+----------+-----------¦
¦210 Loudonville road ¦10,000 ¦25,000.00 ¦
+----------------------+----------+-----------¦
¦41 Catherine street ¦2,500 ¦2,769.30 ¦
+----------------------+----------+-----------¦
¦453 Myrtle avenue ¦10,100 ¦8,790.00 ¦
+----------------------+----------+-----------¦
¦9 Lawnridge avenue ¦10,000 ¦9,000.00 ¦
+----------------------+----------+-----------¦
¦83 Columbia street ¦8,000 ¦6,988.00 ¦
+----------------------+----------+-----------¦
¦485 Myrtle avenue ¦10,000 ¦8,890.00 ¦...To continue reading
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Slewett & Farber v. Board of Assessors
...full value to obtain the actual overall ratio of assessed value to true market value in the taxing district (see People ex rel. Hagy v. Lewis, 280 N.Y. 184, 20 N.E.2d 386). Disagreement as to which parcels were to be used was resolved by the trial court's selection of an equal number from e......
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Slewett & Farber v. Board of Assessors
...valuation of all categories of property in the taxing district with the aggregate of their full values (People ex rel. Hagy v. Lewis, 280 N.Y. 184, 187-188, 20 N.E.2d 386, 388; 860 Executive Towers, Inc. v. Board of Assessors, supra ). Inequality was established when the subject parcel was ......
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...attainment of the rough equality which is all that has heretofore been possible under any system of taxation.' People ex rel. Hagy v. Lewis, 280 N.Y. 184, 188, 20 N.E.2d 386, 387; see In re Kents, supra, 34 N.J. 31, 166 A.2d In this case, Cohen offered evidence of the average ratio of asses......
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...value of real property in a particular community for a particular year. As the Court of Appeals indicated in People ex rel. Hagy v. Lewis, 280 N.Y. 184, 188, 20 N.E.2d 386, 387, the law merely requires that the proof offered be adequate for the 'practical attainment of the rough equality wh......