119 N.E. 249 | NY | 1918
Relator was assessed in the year 1916 on the value of a parcel of real estate, $45,000. Under sections 21-23 of the Tax Law, in all cities the value of the land exclusive of buildings thereon is set down in one column, before the column in which the value of the real estate is set down. (See, also, Greater New York Charter, sections 889, 892.) The assessment included the item of value of real estate unimproved, $12,000. Relator claimed an exemption from taxation to the extent of $33,000 for the value of the improvements on the ground that they consisted of "a building in course of construction and not ready for occupancy, commenced *91 since the preceding first day of October." Section 889-a of the New York charter (L. 1901, ch. 466) provides that such a building "shall not be assessed." The question litigated below was whether the building was in course of construction and not ready for occupancy, and the court was justified in finding in favor of the relator on that issue. The building was not ready for occupancy although some portions of it were, but nothing suggested that the relator had sought unfairly to take advantage of the provisions of the charter. The assessment was accordingly reduced to $12,000, the assessed value of the land exclusive of the building thereon.
Appellants now contend that the writ of certiorari obtained to review the assessment should have been quashed because the relator charged illegality when he should have chargedovervaluation and that he is precluded from raising the issue of overvaluation. We so held in the case of People ex rel.Soeurbee v. Purdy (
The order of the Appellate Division should be affirmed, with costs.
HISCOCK, Ch. J., CHASE, COLLIN, CUDDEBACK, CARDOZO and ANDREWS, JJ., concur.
Order affirmed.