149 N.Y.S. 239 | N.Y. App. Div. | 1914
Nassau county comprises the three towns of Hempstead, North Hempstead and Oyster Bay, there being one supervisor from each town, and relator’s claim herein is that no proper equalization of assessments was made in this county in the year 1911, with the result that its property has been taxed at a much higher percentage of its actual value than was the property in the other two towns, thus prejudicing it to the amount of about $175,000. This claim has been rejected both by a majority of the board of supervisors of the county and by the State Board of Tax Commissioners. The entire proceedings are now presented in review for our determination, which requires a careful examination of the voluminous record submitted.
It appears that before any equalization was made by the supervisors the attorney for the appellant town sought to present to them experts as to land values in the county, but the supervisors would not allow this, and finally, by a majority vote, equalized the real estate values of the several towns at the assessed valuations, the supervisor for the town of Hemp-stead being outvoted two to one. The supervisors were thus notified in due season of the claim of this appellant, but, so far as the record discloses, do not appear to have made any serious attempt to ascertain whether or not this claim was justified. The only investigation shown to have been made by them was of the most superficial and perfunctory kind. That the situation fairly required something more than a mere formal approval of the assessors’ valuations as a basis for equalizations is shown by a brief summary of the town equalizations by this very board of supervisors for the preceding three years. In the year 1908 the real estate assessments were, in round numbers, $18,000,000, $9,000,000 and $11,000,000 for the towns of Hemp-stead, North Hempstead and Oyster Bay, respectively. For 1909 the assessments were $21,000,000, $10,000,000 and $12,000,000. During these two years the equalizations were made by the board of supervisors at these same figures without any changes whatever. About this time it appears that the Attorney-General complained to the district attorney of Nassau county regarding the matter of assessments, who thereupon presented the matter to the grand jury, which in June, 1910,
Upon the appeal taken to the State Board of Tax Commissioners the appellant offered numerous experts as to land values, and thus put in evidence the actual as compared with the assessed values of over a thousand different parcels of real estate lying in various parts of Nassau county. The various localities were, at least for the most part, agreed upon with counsel for respondents, and seem to have been fairly representative. All the properties along certain roads or streets or in certain improved sections were then valued, thus obviating any objections that the properties testified about were specially selected on account of abnormally high or low assessments. Appellant claims that the evidence thus obtained at the hearings before the State Board of Tax Commissioners shows that the ratios of assessed to actual real estate values for 1911 were forty-seven and fifteen-one-hundredths per cent, fifteen and fifteen-one-hundredths per cent and thirteen and sixty-two-one-hundredths per cent, respectively, for the towns of Hemp-stead, North Hempstead and Oyster Bay; in other words, that the appellant town was assessed for purposes of taxation over three hundred per cent higher than either of respondent towns. He further claims that equalization should be made on a basis of the percentages given, which would result, with an average rate of assessment of twenty-seven and. sixty-three-one-hundredths per cent for the entire county, in the following equalized real estate values for the three towns, respectively: $35,000,000, $22,000,000 and $28,000,000. This would make the total real estate values of the town of Hemp-stead equal to about forty per cent of the total real estate of the county.
Whether the total real estate values of the town of Hemp-stead were thus in 1911 forty per cent, forty-six per cent, fifty-three per cent or sixty-nine per cent of the total real estate values of the three towns is a matter difficult to exactly ascer
The town of Oyster Bay did not introduce any evidence whatever of land values in that town, and the town of North
The State Board in arriving at its decision refers to certain personal observations of parcels appraised made by the chairman and Commissioner Sullivan, and also to certain tax proceedings heretofore had in Nassau county, which, however, do not appear in the record and were not put in evidence, nor referred to in the course of the hearings. They also refer specifically to a certain referee’s report, which seems never to have been in existence. Making due allowance for all such considerations, so far as is possible with matters unknown to us, and so not capable of accurate estimation, we nevertheless are unable to conclude, after an examination of the record, "that
The determination of the State Board of Tax Commissioners should, therefore, be modified in accordance with the foregoing, together with costs to the relator.
All concurred.
Determination of the State Board of Tax Commissioners modified in accordance with opinion, with fifty dollars costs and disbursements to the relator. This court finds as a fact that the percentages which the assessed value of the real property in each town in 1911 bore to its full value are fifty per cent for the town of Hempstead and twenty-five per cent for each of the other two towns in said county.