31 Misc. 156 | New York County Courts | 1900
The petitioner, Emma G. Reid, was the owner, from the year 1893, of certain lands and premises situate in the town of Haverstraw, Rocldand county. During those years the premises in question were assessed as being owned or occupied by “Reid, Aaron B., heirs of,” and the name of the petitioner, as such owner or occupant, did not appear upon the assessment-roll. From year to year the petitioner paid the State, county and town taxes under the assessments as made, aggregating $3,305.80. She also paid to the overseer of highways of the district in which the lands are situated, for the years 1893 and 1894, highway taxes amounting to $350. During the years 1895 to 1898, inclusive, the petitioner paid the highway taxes to the collector of taxes of the town of Haverstraw, amounting to the sum of $613.74, and she also paid from 1893 to 1898, inclusive, school taxes to the collector of the district in which the lands are located, in the sum of $1,042.60. All such taxes were paid upon the assessments in the different years in form to “ Reid, Aaron B., heirs of,” and were voluntarily paid by the petitioner. This proceeding was instituted to secure an order of the County Court requiring the board of supervisors of the county of Rocldand to refund the aggregate amount of taxes so paid upon the ground that the taxes paid in each year were illegally or improperly assessed. The application being based upon the provisions of chapter 686, section 16, of the Law's of 1892, “ Correction of assessments, and returning and refunding of illegal taxes.— Any such board may correct any manifest clerical or other error in any assessment or returns made by any one or more town officers to such board, or which may, or shall have properly come before such board for its action, confirmation or review; and cause to be refunded to any person the amount collected from him of any tax illegally or improperly assessed or levied, and upon the order of the county court, it shall refund any such tax.” It is conceded that the assessment in form as made was illegal, but it is urged on behalf of the board of supervisors, that as the petitioner was, during all the time covered by the assessments, the owner of the premises, and as she had paid only what she would have been required to pay if the assessments had been properly made, that the application is not within the purpose and intent of the statute. That the act contemplates the refunding of a tax only in cases where no liability whatever existed against the persons paying the tax, either by reason of an absolute exemption of the property from taxation, or other state of facts
The proceeding in a like application by Susan D. and Melissa Gardner will be disposed of in accordance with the foregoing decision.
Ordered accordingly.