3 N.Y.S. 433 | N.Y. Sup. Ct. | 1888
The plaintiff is a corporation created by act of the legislature. Chapter 201, Law's 1866. Its object being the gratuitous care of the sick, aged, infirm, and poor, its real estate is not liable to taxation. In February, 1882, the plaintiff became possessed of certain property on One Hundred and Hinth street, between First and Second avenues. At this time the same had been assessed for taxation and taxed by the city authorities. The plaintiff alleges that because of such ownership such property was exempt from taxation in 1882, and brought this action to restrain the defendants from collecting the taxes. The question presented upon this appeal i.s whether a transfer of title to real estate, situate in the city and county of New York, between the second Monday of January, the time of the opening of the books of annual record, and the closing of the books on the 1st day of May, affects the taxable status of the property for the current year, and entitles it to exemption, in a case where the property would have been exempt if the transfer had taken place prior to the opening of the books. Under the statute there seems to be three stages in the procedure for finally determining the taxr First, the listing and valuation of the property to be taxed between September and January; second, the correction of assessed valuations between. January and May; and, third, the preparation of the proper tax books, the-levying of the tax, and the delivery to the proper officer for collection between May and September. It is conceded that, if this real estate had been transferred prior to the second Monday of January, the owners of the estate would have been entitled to the immunity which the statute affords; and it is conceded upon the part of the respondents that, had this transfer taken place subsequent to the 1st of May, such transfer would have effected no charge in the status of the estate in respect to taxation. There has been, however, no adjudication brought to the attention of the court upon the question as to w'hat effect a transfer of title between the second Monday of January and the 1st of May has upon the status of the property in respect to taxation; and this is the question involved upon this appeal.
It is necessary, in considering this question, to consider for a moment the various things which are done during these several stages which result in the complete levying of the tax. From September to the second Monday of January the deputy tax commissioners assess all real and personal estate within their districts, and furnish the details to the commissioners of taxes and assessments under their oath. The results are set forth in books which are known as the annual record of the assessed valuation of real and personal es
It is claimed that in the case of Association v. Mayor, 104 N. Y. 590,12 N. E. Rep. 279, the,opinion indicates that the court were of opinion that the assessable character of the property is not fully determined until the closing of the books on the 1st of May. A reading of that opinion, however, shows that no such question was involved in the case, and that all that the court say is that no alteration can be made in the books after the closing thereof in May. Upon the contrary, they say that it is clear that the general scheme of tax