[DOWNLOAD] "Matter Raymond D. O'Brien Et Al. v. Assessor Town Mamaroneck Et Al." by Court of Appeals of New York ~ eBook PDF Kindle ePub Free
eBook details
- Title: Matter Raymond D. O'Brien Et Al. v. Assessor Town Mamaroneck Et Al.
- Author : Court of Appeals of New York
- Release Date : January 29, 1967
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 77 KB
Description
In this consolidated proceeding by petitioners pursuant to article 7 of the Real Property Tax Law to review real estate tax assessments in the Town of Mamaroneck and the Village of Larchmont, two separate questions arise: (a) whether the stipulations by the tax districts in the record as to the State rates of equalization were admissions merely of the actual fact as to the rates without admitting their effect; or whether the stipulations embraced the effect of the rates on the question of inequality; and (b) whether, if the fact and not the effect of the State equalization rates has been stipulated, this alone will sustain automatic application of the rates by the court to the assessments without further proof. The question of overassessment is also in the case. The Appellate Division, reversing the Special Term, found that the stipulation between the parties ""fixed the equalization ratios"" and also found the assessments were excessive.
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