(DOWNLOAD) "Matter Virginia Peterson Et Al. v. Board Assessors Town Westport" by Supreme Court of New York ~ eBook PDF Kindle ePub Free
eBook details
- Title: Matter Virginia Peterson Et Al. v. Board Assessors Town Westport
- Author : Supreme Court of New York
- Release Date : January 29, 1966
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
Appeal from an order of the Supreme Court at Special Term which, in consolidated proceedings to review assessments of petitioners' real property in the Town of Westport for the years 1955, 1957 and 1959, found such assessments erroneous by reason of overvaluations in the amounts specified in said order and directed that said assessments be reduced accordingly. The premises, known as the Rolling Hills Inn, consisted of approximately 6 acres of land fronting for some 300 feet on the westerly side of the main highway, overlooking Lake Champlain to the east, and adjoining a country club and golf course, included an 11-room house with a 5-room annex and two 3-room apartments, as well as a 4-room cottage, operated as a Summer tourist home. The assessments for the years in question were 1955 -- $11,000, 1957 -- $8,000 and 1959 -- $8,000. For each year, the court found inequality in comparison with the 36 per centum of full value at which real property in the town generally was found to have been assessed. It was further found that the ""full, fair and reasonable value"" of the premises ""did not exceed $19,500"" and the assessment was directed to be reduced to $7,000 for each of the years in question. In certain respects, the parties share equal responsibility for failure to follow the statutory procedures then and now required as to evidentiary parcels (see, e.g., former Tax Law, Γ§ 293, now Real Property Tax Law, Γ§ 720, subd. 3). So far as can be ascertained
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