206 Misc. 109 | N.Y. Sup. Ct. | 1954
This is an action by an alleged educational institution against a town and village to invalidate certain assessments, taxes and tax liens against a certain parcel of real property of
The plaintiff now moves to strike out said defense from the respective answers of the defendants upon the ground that the defense is insufficient in law. The motion is granted. In the opinion of the court, the alleged agreement is illegal and void. Municipal officials are bound by law to assess, levy and collect taxes upon all taxable property and any agreement, which has for its consideration or object a special treatment for tax purposes of particular property or a bartering in tax exemptions of properties is contrary to statute and public policy.
An owner of particular property, may, of course, agree to waive the right to claim tax exemption with respect thereto, but such waiver, to be effective, must be by lawful agreement. The agreement pleaded here is clearly unlawful and contrary to public policy as to consideration and objective. Furthermore, the particular agreement, if operative as a waiver by the plaintiff of the right to claim tax exemption, would be operative only from year to year, inasmuch as it is without any specification as to duration. The answers of the defendants admit that prior to the confirmation of the assessments and taxes complained of, the plaintiff filed an application for exemption of the particular property from taxation. Such claim to the right of exemption would effectively terminate any waiver in the absence of a show
Submit order on notice.