128 N.Y.S. 506 | N.Y. App. Div. | 1911
Proceedings were instituted by the respondent, the New York, Ontario and Western Railway Company, to review an assessment of its property by the assessors of the town of Walton, Delaware county, N. Y. After the issuance of the writ of certiorari the defendants made a motion at Special Term to quash the writ. The motion was denied, and the defendants appealed. The order denying the motion was affirmed by this court,
But, however that may be, it is clear that the court did not err in the case at bar by refusing to quash the writ, as the relator was entitled under this doctrine to a review of the assessment upon the question of overvaluation. It is also to be observed that the statement filed did .specify the instances of inequality and the extent xti\n.reof as fully, clearly and effectively as if a schedule showing the true valuve and the assessed valuation of all the other property in the town had been included in or annexed to the statement. In People ex rel. Mew York Central <& Id. P. P. P. Co. v. Pudlong (25 App. Div. 375j\ Mr. Justice Follett, in speaking of the sufficiency of a petition ^diich was then required by section 250 of the Tax Law (Gen. Law's, chap. 24; Laws of 1896, chap. 908), and is now required by section 290 of the Tax Law (Consol. Laws, chap. 60; Laws of 1909, cli^p. 62), to specify the instance in which the inequality exists, said: ■“ In the petition and in the writ it is clearly and definitely stated that the valuation placed by the assessors upon the relator’s property for the purpose of taxation is ninety-five per cent of its actual value, and that the valuation placed upon the other
It follows that the case was properly disposed of, and that the motion must be denied.
All concurred.
Motion denied.
See 142 App. Div. 923.— [Rep.