County of Herkimer v. Village of Herkimer

New York Court of Appeals
County of Herkimer v. Village of Herkimer, 18 N.E.2d 854 (N.Y. 1939)
279 N.Y. 560; 1939 N.Y. LEXIS 890
<italic>Per Curiam.</italic>

County of Herkimer v. Village of Herkimer

Opinion of the Court

Per Curiam.

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.

Reference

Full Case Name
County of Herkimer, Appellant, v. Village of Herkimer Et Al., Respondents
Cited By
40 cases
Status
Published