[Download] "Matter Pauline Hellerstein v. Assessor Town Islip" by Court of Appeals of New York " Book PDF Kindle ePub Free
eBook details
- Title: Matter Pauline Hellerstein v. Assessor Town Islip
- Author : Court of Appeals of New York
- Release Date : January 05, 1975
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 74 KB
Description
[37 N.Y.2d 1 Page 3] Petitioner, an owner of real property located on Fire Island, claims that the entire assessment roll for the Town of Islip is void. The argument has been raised in a proceeding instituted pursuant to article 7 of the Real Property Tax Law which permits court review of an assessment upon a complaint of illegality, overvaluation or inequality (see Real Property Tax Law, § 706). There is no claim of overvaluation or unequal treatment in the assessment of petitioner's property. She argues only that the assessments are illegal because they were not made in accordance with section 306 of the Real Property Tax Law which states: All real property in each assessing unit shall be assessed at the full value thereof. This, we have held, means market value, unless that cannot be established and then other tests of full value must be used. (People ex rel. Parklin Operating Corp. v Miller, 287 NY 126, 129.) Here it is conceded that all assessments throughout the township are based on a percentage of market value.