United States v. CERTAIN LANDS, ETC., 3520.
| Decision Date | 23 February 1940 |
| Docket Number | No. 3520.,3520. |
| Citation | 31 F. Supp. 513 |
| Parties | UNITED STATES v. CERTAIN LANDS LOCATED IN TOWN OF HEMPSTEAD, NASSAU COUNTY, N. Y., et al. |
| Court | U.S. District Court — Eastern District of New York |
Harold M. Kennedy, U. S. Atty., of Brooklyn, N. Y., and Nathan L. Goldstein, Sp. Asst. to Atty. Gen., for the United States.
Eugene R. Hurley, Co. Atty., of Mineola, L. I., N.Y., for Nassau County.
George R. Brennan, Town Counsel, of New York City, for Town of Hempstead.
Charles Whelan, of New York City, for defendant Margaret J. Repke.
Damage Parcels Nos. 97 and 111.
Awards were made of $421 for damage parcel No. 97 and $880 for damage parcel No. 111 by the Commissioners. On the 10th day of November, 1939, the Court confirmed the report of the Commissioners; and on the 30th day of November, 1939, title vested to this property in the government. The disturbing question of taxes is now before the Court.
The County of Nassau, the Board of Supervisors and the County Treasurer contend that the assessable status of the property on the first day of June of each year determines that the property is liable to taxation by the County; and that the assessed valuations as arrived at by the County Board of Assessors on the first day of June of each year are the valuations used for the basis upon which taxes are later raised and levied for the ensuing year. All taxes within the County of Nassau are due and payable the first day of January and the first day of July of each year and the school taxes are due and payable the first day of October and the first day of April.
Upon these two parcels of property, the County of Nassau claims to be due the 1940 land taxes plus the school taxes due on the first day of October, 1939, and the first day of April, 1940.
It is undisputed that the government cannot be held for the payment of taxes. Article 1, Section 4, Subdivision 1, Tax Law, provides as follows:
Chapter 272 of the Laws of 1939 in section 5—15.0 of the Administrative Code of Nassau County provides: ...
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United States v. PARCELS OF LAND, ETC.
...51; United States v. 44,549 Square Feet of Land in Borough of Brooklyn et al., D.C., 41 F.Supp. 523; United States v. Certain Lands in Town of Hempstead, D.C., 31 F.Supp. 513; United States v. Certain Land in City of St. Louis et al., supra; cf. United States v. Certain Parcels of Land in P......
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United States v. CERTAIN LANDS, ETC., 476.
...things and do not put into being the same rights and liabilities." The case of United States v. Certain Lands Located in Town of Hempstead, Benjamin Adelman et al., D.C., 31 F. Supp. 513, 514, involved the consideration of the Administrative Code of Nassau County, which provided that one ha......
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United States v. 44,549 SQUARE FEET OF LAND
...vested in the government. This Court had occasion to consider this particular involved point in United States v. Certain Lands in the Town of Hempstead (Benjamin Adelman et al.), 31 F.Supp. 513. In that matter, title vested in the government on November 30, 1939, and the County of Nassau wa......