Appeal from Order

Appeal from Order

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. Excerpt: assessment where it has been aggrieved by it. The theory upon which the assessment is made is of no importance. The only question to he examined in a case like this is whether the relator can be said to be aggrieved because the amount of the assessment is too large." And in Peo. c.r rel. Powers rs. Kalbtleisch, 25 App. Div., 432, 156 N. Y., 678, it was said, page 4: ?4: "As preliminary to a discussion of Ihis question it may be assumed that every presumption ill the case is in favor of the correctness of the assessment, and that the relator, in assailing the judgment of the assessors as to the value of the property, umsl establish affirmatively that such judgment was erroneous." Similarly in Peo. c.r rcl. Osgood r.v. Commissioners, 99 N. Y., 154, the Court said, page 157: "It is essential to the support of a claim to reduce or nullify an assessment made by the proper officers that it should be made to appear affirmatively by sufficient proof that such assessment is in part, or as a whole, erroneous (Peo. c.r rcl. Westchester Fire Ins. Co. rs. Davenport, 91 N. Y., 581). If the evidence fails to show this, or leaves the matter in doubt, it is the province of the Assessors to determine the value and amount of the property liable to taxation." In the present case the Court is asked to nullify the conclusion of the defendants upon the testimony of a single witness whose valuation of the laud was contradicted by the defendants' expert and not accepted by the Referee, and whose valuation of the building was admittedly speculative and arbitrary, was shown to be unsupported by the cost of the building and to have been made without any adequate knowledge of the building. As said in Crampton vs. Brooklyn Elevated Railroad, 3 App. Div., more

Product details

  • Paperback | 250 pages
  • 189 x 246 x 13mm | 454g
  • United States
  • English
  • black & white illustrations
  • 1236971191
  • 9781236971197