County of Herkimer v. Village of Herkimer
County of Herkimer v. Village of Herkimer
18 N.E.2d 854; 279 N.Y. 560; 1939 N.Y. LEXIS 890
(North Eastern Reporter, Second Series)
County of Herkimer v. Village of Herkimer
Opinion of the Court
Property purchased by a county at a tax sale held pursuant to the provisions of articles 6 and 7 of the Tax Law (Cons. Laws, ch. 60) is not property “ held for a public use ” within the meaning of section 4 (subd. 3) of the Tax Law. Section 50, subdivision 2, of the Tax Law, by its terms, applies only to the assessment rolls of “ tax districts.” As defined by the statute, “ tax districts ” do not include incorporated villages. We read the statute as it is written.
The judgment should be affirmed, without costs.
Crane, Ch. J., Lehman, Hubbs, Loughran, Finch and Rippey, JJ., concur; O’Brien, J., taking no part.
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.