58 A.D. 343 | N.Y. App. Div. | 1901
Lead Opinion
The relator, on July 18, 1899, obtained a writ of certiorari to review the action of the respondents in the assessment for taxation of certain real property of the relator. The writ alleged that “ .Whereas, said petitioner claims .* * * that the said assessment is illegal and is erroneous by reason of over valuation; and is. erroneous by reason of inequality, in that it is made at a higher proportionate valuation than the assessments of’other real estate on the-same tax roll, and specifying instances in which the said inequality exists, and the extent thereof; and that said assessment on petitioner’s property is unequal, in that while said property is assessed at.' the amount stated in said petition, that of other owners of property in said tax district assessed upon said roll is assessed at a lower .percentage of its full value on the average, you having assessed the property in said district * * * at a percentage less than one hundred per cent of its full value instead of. at full value as the -law requires; and' that such inequality exists not only in specific instances, but generally throughout said tax district.” This writ, was granted upon a petition. The respondents filed- a return to the writ on May 28, 1900, and on the 15th of November, 1900, the-defendants made a motion to be allowed to amend the petition by adding an allegation that “all other real property in the city of’ New York was assessed by said commissioners in the year 1899, fertile purposes of taxation for said year, at sixty-three per cent of its fail-market value, whereas all- of the property of your petitioner, owned and leased, mentioned in this petition, was assessed at more than one-hundred per cent of its fair market value.” The motion was made upon the affidavit of the attorney for the relator who saysrthat when he drew the petition he understood that the allegation therein was
The order'appealed from is, therefore, reversed and tlie motion granted upon the relator paying fifty dollars costs of this proceeding to the respondents, the respondents to have the right to file a new return.
O’Brien and McLaughlin, JJ., concurred; Van Brunt, B. I., dissented.
Dissenting Opinion
I think there was laches. I dissent.
Order reversed and motion granted upon relator’s paying fifty dollars costs of this proceeding to the respondents, the respondents to have the right to file a new return.