130 N.E. 570 | NY | 1921
The petitioners sued out a writ of certiorari for the review of assessments upon real property in the city of New Rochelle (Tax Law, §
(1) An owner who attacks an assessment as erroneous by reason of overvaluation must state "the extent of such overvaluation" in the petition for the writ (Tax Law, §
(2) The assessments are attacked also on the ground of inequality. In such circumstances, the petition is to *342
specify "the instances in which such inequality exists, and the extent thereof" (Tax Law, §
We think that here again there is a substantial compliance with the statutory mandate (Matter of City of New York,
The order of the Appellate Division should be reversed, and that of the Special Term affirmed, with costs in the Appellate Division and in this court.
HISCOCK, Ch. J., HOGAN, POUND, McLAUGHLIN, CRANE and ANDREWS, JJ., concur.
Order reversed, etc. *343