Schreiber v. Long Island Railroad

| N.Y. App. Div. | Jun 12, 1908

Gaynor, J.:

The défendant has the regular title to the land and the plaintiffs claim under a tax conveyance in fee .by the county treasurer, of Nassau county. The assessment in 1900 of the'tax "for non-payment of which the sale was made was void. The land was of á non-resi-. dent. The statüté required that non-resident lands should be set down and assessed in a separate part of the assessment roll (Tax Law, ch. 908, L: 1896, sec. 29). There being a-dispute on the argu.ment before us whether this had been done, it was agreed that the roll.should be submitted to us. That has been done, and resident and non-resident lands are not separately set down and assessed in the roll, but promiscuously. - The land was therefore never assessed, from which it follows that' there was no jurisdiction- to sell. The county treasurer’s power of sale, both by the express words and the scheme of the statute, is restricted to lands assessed as non-resident. He could not by selling other lands bring them Under the said statute (Sanders v. Saxton, 89 A.D. 421" court="N.Y. App. Div." date_filed="1903-12-15" href="https://app.midpage.ai/document/sanders-v-saxton-5194306?utm_source=webapp" opinion_id="5194306">89 App. Div. 421).

The judgment should be affirmed.

Woodwaed, Hookeb, Rich and Milleb, JJ., Concurred; Mil-lee, J., on the ground that the' defect in the tax proceedings was jurisdictional and that the five years’ statute of limitations (Tax Law, § 132) is applicable.

Judgment affirmed, with costs.