233 A.D. 584 | N.Y. App. Div. | 1931
Under the stipulated facts upon which this case was tried it appears that plaintiff rented from defendants Schleyer a building in Rochester for five years, commencing November 1, 1924. Plaintiff occupied during the full term. Under an agreement executed by said parties and the defendant Union Trust Company of Rochester plaintiff deposited with the trust company $10,000 as collateral security for the faithful performance of the lease. Included among the obligations covered by the deposit was the obligation of plaintiff “ to.pay all carrying and maintenance charges on said premises, including taxes, assessments, water rents, insurance, upkeep, heating, fighting, etc.” During the leasehold term the street abutting on these premises was widened and improved and a portion of the expense in the amount of $4,561.43 was assessed and levied against the premises. The assessment was confirmed and became a lien July 26, 1927, but it was payable as follows: “ One-tenth of the amount assessed due September 1, 1927, and one-tenth of the amount assessed on September 1st in each succeeding year, to and including September 1,1936.” Interest Was due on all installments remaining unpaid after September 1, 1927. Plaintiff paid the annual installments due during the term of her lease, viz., those of 1927,1928 and 1929. She then demanded return of her $10,000, with interest. Defendants Schleyer claimed she was liable for the seven installments to become due, and this litigation is for the purpose of determining the rights and obligations of the parties. The learned trial court decided that the plaintiff should pay the seven installments due after 1929.
The question here narrows down to the precise obligation assumed by the tenant under the lease; in other words, to the meaning of the word “ assessments ” as used and understood by the parties.
If the lease had provided that the tenant should deliver back the premises at the end of the term free and clear of incumbrances, there would be no doubt that the tenant would be liable to pay this assessment. Or, if the lease had stipulated that the tenant
Paving t id widening a street is a betterment of abutting realty, a permam .t improvement. (Chamberlin v. Gleason, 163 N. Y. 214; Peltz . Learned, 70 App. Div. 312.) The general assessment involved i" the case at bar is, therefore, for a permanent improvement. T1 cost of this improvement became a lien upon the premises J ly 26, 1927, and might all have been paid September 1, 1927. ; may be arguable that since this levy was entirely for a perm lent improvement plaintiff was not obligated to pay any part of it, ven tenths falling due during her term. The fact that she has ch en to pay installments so falling due may be regarded as nothing nore than an indication of willingness to consider such installmen as current expenses since they were due each September first, a ci tribution volunteered because of enjoyment of the improvem ts furnished. However —• meeting this argument — the stipule on of facts further states that any past due installment unpaid on re next succeeding first of March is to be added to the city tax fo hat year, thereby becoming a “ tax,” one of the specifying words rund in the lease. This might indicate that amounts due annual on this assessment for even a permanent improvement should stil >e placed in the same class as taxes.
The gei -al rule is that municipal assessments for permanent improvemi ts are apportionable between a life tenant and remainder] ;n according to the circumstances of the case and their respective terests in the property. (Thomas v. Evans, 105 N. Y. 601; Peck . Sherwood, 56 id. 615.) It has also been held that '
Certain conclusions of law are disapproved and reversed and new conclusions made.
All concur. Present — Sears, P. J., Taylor, Edgcomb, Thompson and Crosby, JJ.
Judgment so far as appealed from modified on the law by increasing plaintiff’s recovery by the sum of $3,132.98, with interest, and as so modified affirmed, with costs to the appellant against the defendants Schleyer. Certain conclusions of law disapproved and new conclusions made.