109 Misc. 495 | N.Y. Sup. Ct. | 1919
Certiorari to review an assessment of real property for taxation for the year 1918. Prior to October 1,1917, the property was assessed by a deputy tax commissioner at $1,300,000. That assessment was entered on the books of annual record. These books were opened for inspection and correction from October 1 to November 15, 1917, as required by the charter. Prior to November fifteenth an application for reduction of the assessment was duly filed by the then owner of the property. Notice of a hearing upon this application was given to the applicant and a hearing was held before one of the commissioners on December 20,1917. The commissioner concluded that the assessment ought to be reduced to $1,120,000 and so noted on the application. On December 28, 1917, his action was approved by resolution of the board. On January 1, 1918, the commissioners who had so far acted in the matter went out of office. New commissioners were appointed in their place. On January 31, 1918, the new board, without notice to the owner of the property, took up the consideration of the assessment in question and by resolution restored the original valuation of $1,300,000. The assessment rolls were made up accordingly and the tax for 1918 has been computed upon that assessment. The relator is the present owner of the property and challenges the legality of the action of the new board. The respondents are the commissioners composing that board. The relator contends that the board of tax commissioners, having once acted upon the application for reduction of the assess
Ordered accordingly.