46 A.D. 52 | N.Y. App. Div. | 1899
This proceeding was commenced on August 3,1895. The commissioners of estimate and assessment were appointed by an order of the Supreme Court, entered on October 11, 1895. A preliminary report was filed November 20, 1897. By this report the commissioners -limited the assessment to one-lialf of the value of the property as valued by the tax commissioners for the year 1897. The respondents upon this appeal, however, appeared before the commissioners and objected to that assessment upon the ground .that it exceeded one-half of the value of the property as assessed for the year 1896 when the property to be taken vested in the city under the statute. Testimony was given before the commissioners from which it appeared that such assessment did exceed the assessed value of the property for the year 1896, but did not exceed the assessed value of the property for the year 1897, whereupon the commissioners overruled the objections, and, by their final report, filed December 24,1897, assessed the respondents for benefit in an amount exceeding one-half of the assessed value of the property as assessed for taxation for the year 18,96, but not more than one-half of the value of the property as assessed for taxation for the year 1897. Upon an application to the court to con.firm this final report, the court held that the commissioners of estimate and assessment should have restricted the assessment for benefit to one-half the value of the property as assessed for taxation for the year 1896, and the ease was sent back to the commissioners to correct the assessment in accordance with the views of the court at Special Term, and from the order entered upon such application the city appealed.
By section 981 of the Consolidation Act (Chap. 410, Laws-of 1882) it is provided that “ Commissioners for making estimates and assessments for any improvements authorized by law to be assessed upon the owners or occupants of houses and lots, or improved and unimproved lands, shall in no case assess any house, lot, improved or unimproved
We think the order appealed from should be reversed, with ten dollars costs and disbursements, and the report of the commissioners confirmed.
Van Brunt, P. J., Barrett, Rumset and McLaughlin, JJ., concurred.
Order reversed, with ten dollars costs and disbursements, and report of commissioners confirmed.