Tax

The People of the State of New York ex rel. Sumberg Realty Company, Relator, Respondent, v. John W. Byrne, Commissioner of Assessment and Taxation and Head of the Department of Assessment and Taxation of the City of Troy, and Others, Appellants

258 A.D. 761·New York Supreme Court, Appellate Division·1939·NY

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Opinion

The People of the State of New York ex rel. Sumberg Realty Company, Relator, Respondent, v. John W. Byrne, Commissioner of Assessment and Taxation and Head of the Department of Assessment and Taxation of the City of Troy, and Others, Appellants. [MAJORITY] Appeal from the final order and judgment which reduced the assessed value of relator’s real property in the city of Troy from $93,500 to $51,000. The evidence sustains the findings of $60,000 as the sound value, and that real property generally in the city of Troy was assessed at eighty-five per cent of its sound value. Order and judgment unanimously affirmed, with costs. Present — Hill, P. J., Crapser, Bliss, Heffernan and Foster, JJ.