Majority
p. 909William F. Mittendorf, Appellant, v. S. Whitney Dunscomb, Jr., and Others, Respondents.
Headnote
Tax — assessment of land occupied by resident as that of non-resident is void.Appeal from a judgment in favor of the defendant after a trial at the Westchester Special Term. Suit to cancel-a lease of land for non-payment of taxes. The land was assessed on the non-resident list for 1898 in the town of Cortlandt, Westchester county. The owner resided in the city of Mew York, but the land was occupied by a z'esident of the town.
An assessment on the non-resident list of land occupied by a resident "is void (Stewart v. Crysler, 100 N. Y. 378 ). The judgment should be reversed. Woodward, Jenks, Hooker and Rich, JJ., concurred. Judgment reversed and new trial granted, costs to abide the event.
Cases cited
- Stewart v. Crysler 100 N. Y. 378 p. 909