People Ex Rel. New York Water Service Corp. v. Hennessey
New York Court of Appeals
People Ex Rel. New York Water Service Corp. v. Hennessey, 193 N.E. 409 (N.Y. 1934)
265 N.Y. 609; 1934 N.Y. LEXIS 1207
Crane
People Ex Rel. New York Water Service Corp. v. Hennessey
Opinion of the Court
Order affirmed, with costs; no opinion.
Concur: Pound, Ch. J., O’Brien, Hubbs, Crouch and Loughran, JJ. Not sitting: Lehman, J. Crane, J., dissents in the following memorandum:
Dissenting Opinion
(dissenting). If the words “ after the final completion and filing of the assessment roll, and the first posting or publication of the notice thereof as required by law ” (Tax Law, § 46; Cons. Laws, ch. 60) do not apply to New York city in cases of real estate assessment, *611 I do not see how the same words do apply to start the time running in special franchise assessments in New York city. (People ex rel. Jamaica Water Supply Co. v. State Board of Tax Commissioners, 196 N. Y. 39; People ex rel. Thomson v. Feitner, 168 N. Y. 441, at pp. 446-449.)
Order affirmed.
Reference
- Full Case Name
- The People of the State of New York Ex Rel. New York Water Service Corporation, Appellant, v. John P. Hennessey Et Al., Constituting the State Tax Commission, Respondents
- Cited By
- 3 cases
- Status
- Published