[DOWNLOAD] "Matter Katz Buffalo Realty v. James A. Anderson" by Supreme Court of New York # Book PDF Kindle ePub Free

February 02, 2021

eBook details

Title: Matter Katz Buffalo Realty v. James A. Anderson
Author : Supreme Court of New York
Release Date : January 07, 1966
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 67 KB

Description

Memorandum: Respondents appeal from an order of Erie Special Term which granted petitioner's motion to examine the Village Assessor and various village records, before the trial of this proceeding brought under article 7 of the Real Property Tax Law to review the village assessment of petitioner's real property. Such an examination should not be allowed to disclose evidence which is not material and necessary in the prosecution or defense of the proceeding (CPLR 3101). While a proceeding to correct an assessment has been called a proceeding to review and has been referred to as a certiorari proceeding it reviews nothing. It is a trial de novo to decide whether the total assessment of the property is correct and if it is not to correct it. (People ex rel. Manhattan Ry. Co. v. Barker, 152 N. Y. 417; People ex rel. Thomson v. Feitner, 168 N. Y. 441; People ex rel. Jamaica Water Supply Co. v. State Board of Tax Comrs., 196 N. Y. 39; People ex rel. MacCracken v. Miller, 291 N. Y. 55.) The petition herein alleges that the assessment is erroneous by reason of overvaluation and being made at a higher proportionate valuation than the assessments of other property on the same assessment rolls. It presents the usual issues requiring determination of the full value of the property and the equalization rate which customarily is based upon expert testimony. Anything the Assessor did or failed