104 Misc. 234 | N.Y. Sup. Ct. | 1918
Eight proceedings are pending before me upon writs of certiorari to review the action of the state board of tax commissioners in assessing special franchises of the relator for the years 1908 to 1914, inclusive, and 1917.
The facts in each ease were stipulated and the stipulations offered in evidence in lieu of the evidence which would otherwise have been required, subject to the objection on the part of the defendants that the relator
The special franchises, the assessment of which relator seeks to have reviewed, are the rights and privileges of maintaining and operating its railroad across various streets and highways in the boroughs of Brooklyn .and Queens. The several grounds upon which it is claimed that the assessments are erroneous are (1) overvaluation, (2) inequality, (3) prior occupation by relator of certain crossings, and (4) that the assessments in certain cases include the value of bridges carrying highways over the railroad. The last two grounds are claimed by relator to come under the head of overvaluation. The defendants contend that the protests or complaints filed on grievance day did not- state the several grounds of objection above mentioned at all, or stated them in such general terms and in such a perfunctory manner as not to afford a basis for the maintenance of these proceedings.
In its complaints relating to the assessments of 1908, for example, the relator objected “ that the assessment of its property is excessive and erroneous by reason of overvaluation, and that it is unequal in comparison with the assessments made on similar property, similarly situated. ” It is added that the relator ‘1 is unáble to point out specific instances of inequality
If, however, we accept as a correct statement of the law the remarks of Beekman, J., at Special Term in People ex rel. Sutphen v. Fowler, supra, which are quoted with approval in the brief of the attorney-general in the instant case, I think that this ease is one in which the discretion of the court to take evidence as recognized by Justice Beekman, should be exercised. It was on account of the “ inexcusable ” failure of the relator in that case properly to submit his case to the commissioners that he was denied the opportunity to present evidence, and the special infirmity in his complaint was that he did not explicitly state the market value of the property, which consisted of a number of unimproved lots. In the instant case the property is of a wholly different nature. Not only has it no market value, but its nature is such that
In the case of ordinary property the situation is entirely different. It is always possible to state some amount as the market value of a definite parcel of real property, and to substantiate the claim by the
With respect to the matter of prior occupations, the relator could have specified in its complaint to the board the crossings of which it claimed prior occupation, and in those cases where it did not do this the evidence of prior occupation is stricken out, with an exception in each instance to relator.
With respect to claims for reduction for bridges carrying highways across the tracks, there was no way in which the relator could have known (except in case of the assessment of 1917) whether or not the value of such bridges had been included.
I think, therefore, that it is entitled to have considered the evidence offered on that feature of the case, and in view of the general nature of the assessments, already adverted to, I think this element may be considered under the head of overvaluation.
With respect to the question of inequality, I think the relator had a similar excuse for not presenting facts and instances. In the ordinary case of an assessment of real property the assessment roll or annual record of assessed valuations is open for inspection for a certain period, and any property owner can easily ascertain whether his property has been assessed at a proportionately higher amount than other property similarly situated, and, if so, he can give specific instances. But here, the relator was, ' by the action of the state board of tax commissioners, cut off from any information of this kind, and the
The objections to the sufficiency of the petitions are met by the fact that the state board of tax commissioners did not before filing returns move to quash the writs, but filed returns thereto, thus waiving any defects in the petitions. People ex rel. New York & Rockaway Beach R. R. Co. v. Tax Commissioners, 157 App. Div. 496; affd. on opinion below, 209 N. Y. 599.
The defendants’ motions made at the trial to quash the writs and dismiss the proceedings are severally denied, with an exception to the defendants in each instance. The defendants’ motions to strike out evidence are also severally denied, except as above indicated, with an exception to the defendants in each instance.
I understand that the ascertainment of the reductions to which, under the above rulings, the relator is entitled is a mere matter of computation. Doubtless the parties can agree upon the figures. If not, the court will appoint a referee to make the computations.
Ordered accordingly.