103 N.Y.S. 1069 | N.Y. App. Div. | 1907
Two questions are presented by the appeal from the order modifying and, as modified, confirming the report of the commissioners of estimate and assessment in this proceeding.
The first question relates to so much of the report as affects the property of the Woodlawn Cemetery, a rural cemetery incorporated under chapter 133 of the Laws of 1847, and the subsequent acts amendatory thereof. It owns a tract of land in the vicinity of the proposed improvement which, hut for the fact that it is cemetery property, would be deemed tu be benefited by the improvement and
“ Section 1. Ho land actually used and occupied for cemetery purposes shall be sold under execution, or for any tax or assessment, nor shall snch tax or assessment be levied,-collected or imposed, nor shall it he lawful to mortgage such land, or to. apply it in payment of debts, so long as it shall continue to be used for snch cemetery purposes.
“§ 2. Whenever any such land shall cease to be used for cemetery purposes, any judgment, tax or assessment which, but for the provisions of this act, would have been levied, collected or imposed, shall thereupon forthwith, together with interest thereon, become and be a lien and charge upon such land and collectible out of the same.”
It is apparent that this act is open, to two possible, constructions, one, contended for try the city, would permit the ascertainment and fixation of the ratable share of the assessment which would be imposed upon the -property 'but for its use as a cemetery, postponing the time when such assessment should become a lien and be collectible until-the time, if it ever arrived, when the land would cease to be used for cemetery jrarposes. The other construction, contended for by.the cemetery association, would render the pro}> erty used for cemetery purposes immune even from present ascertainment of its ratable share of aa assessment for benefit, so that if the property should ever cease to be.used for cemetery purposes it Would be burdened with no charges for benefits derived from past public improvements, and liable only to such assessments as might, be laid in the future. This second construction is that which' has been given to the statute by the Appellate -Division in the second department, wherein is comprised a large proportion, territorially.
That the land.acquired and owned by the Woodlawn Cemetery is “ held and occupied exclusively for a cemetery for the burial of the dead” was determined in this court by Whittemore v. Woodlawn Cemetery (71 App. Div. 257). The court below was, therefore, right in striking from the report ot the commissioners the amount returned as. the sums to be assessed upon the property of the cemetery. It should, however, have gone further and have returned the report to the commissioners for a redistribution'of that sum, and its inclusion in the assessments to be laid upon the property benefited by the improvement and not exempted from assessment. In this respect the order appealed from must be modified ; otherwise there would be a deficiency in the fund necessary to meet the cost of the improvement.
The second question raised by the appeal is wdiether or not an award for damages can be made to the owner of a lot abutting upon the street, but who owns no part of the land to be acquired, for incidental damage to a building standing upon the abutting lot, and which is “not required to be taken” for the proposed street opening.
The 'relevant facts upon which the question is presented are as follows : Prior to October 24, 1890, John G. Wood was the owner
Our conclusion, therefore, is that the order appealed from must be reversed and the report returned to the commissioners with instructions to redistribute the amount found as the benefit to the property of the Woodlawn Cemetery, and to include awards to the appellants Brandt and Wilson for damage to their buildings not required to be taken for the opening of the avenue, with ten dollars costs and disbursements to said appellants.
Patterson, P. J., Ingraham, Laughlin and Clarke, JJ., concurred.
Order reversed, with ten dollars costs and disbursements, and report returned to commissioners as directed in opinion. Settle order on notice.
Laws of 1882, chap. 410.—[Rep.
See Laws of 1897, chap. 378, as amd. by Laws of 1901, chap. 466. See, also, Laws of 1905, chap. 299, and Laws of 1906, chap. 658.— [Rep.
See first sentence of note supra, and also Laws of 1905, chap. 581, and Laws of 1906, chap. 658.— [Rep.