Tax
The People ex rel. The Church of the Holy Communion, Appellant, v. The Assessors of Taxes of the Town of Greenburgh, Respondent
106 N.Y. 671·New York Court of Appeals·1887·NY
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Opinion
The People ex rel. The Church of the Holy Communion, Appellant, v. The Assessors of Taxes of the Town of Greenburgh, Respondent.
The act of 1880 (Chap. 269, Laws of 1880), providing for the review of assessments by certiorari, regulates that subject and renders inapplicable to such case the provision of the Code of Civil Procedure (§ 2120 et seq), in reference to the writ of certiorari.
(Argued June 22, 1887;
decided July 1, 1887.)
This was a proceeding under the Code of Civil Procedure (Chap. 16, art. 7), to review the action of the defendant in assessing the property of the relator.
The following is the mem. of opinion.
“ Per Curiam. We are of opinion that the act of 1880 (Chap. 269), regulates the review of assessments in towns, cities and villages by certiorari, and renders inapplicable to such cases the general provisions of the Code which were invoked by the petitioner.
“ The order of the General Term was, therefore, right, and should be affirmed, with costs.”
John B. Pine for appellant.
M. G. Han't for respondent.
[MAJORITY — Per Qwriam]
Per Qwriam
mem. for affirmance.
All concur.
Order affirmed.