Majority
Headnote
A lot owned by relator in the city of Brooklyn, known°as “lot 13,” was assessed by that number under the act of 1883 (Chap. 114, Laws of 1883). Subsequently the assessors, on application and acting under the same statute, at various times apportioned lot 13 into other lots, one of these lots being numbered 112, and a part of the original assessment -was apportioned against it.' To this lot was subsequently added a part of y. lot not formerly forming part of No. 13, upon which there was no assessment. The assessment not having been paid, the registrar soldThe defendant is the registrar of arrears of the city of Brooklyn. On the 18tli of November, 1889, the City Court of Brooklyn made an order, on the application of the relator, directing that a peremptory mandamus issue to him commanding that he forthwith receive from the relator the amount of an assessment lien, apportioned and fixed by the board of assessors, under chapter 114 of the Laws of 1883, upon a lot known as No. 112, block 54 of the 25tli ward assessment map of the city of Brooklyn, with interest on the amount of the assessment from the date of filing the certificate and, upon being so paid, that he mark upon the records in his office by some appropriate entry thereon, that the assessment lien is paid and canceled. The General Term of that court affirmed the order. TJpon the application the following facts appeared: On the 9th of May, 1885, the board of assessors, acting under the above-mentioned statute, made a certificate whereby it appeared that they had fixed and determined that the sum of $1,687 should be assessed upon lot 13, block 54 of the 25th ward. Subsequently, and in January, 1886, the assessors, on application and ruling under the same statute, apportioned lot No. 13 into lots 91 and 92. Still later they in like manner apportioned lot 91 into lots 104 and 105. Thereafter and on relator’s application, the board apportioned lot 105 into lots 112 and 113. At the same time a lot on the same block known as No. 89 was apportioned by adding a part of it, at the request of the relator, to 112 and making the balance lot 114. When lot No. 112 was carved out of lot No. 105, the sum of $249.75 was apportioned against it as its equitable share of the burden originally imposed upon the original lot 13 but that part of lot 89, which was added to lot 112 as above stated, was free and clear from all taxes and arrears. Thus it appears that, when all the apportionments were completed, that part of lot. 112, which came from lot 105, was burdened with an assessment of $249.75, while the smaller portion of this lot, that came from No. 89, was clear and not subject to sale. By section three of the statute the registrar is required in case the sum assessed and apportioned against any parcel of land is not paid, within
The order of the General and Special Terms of the City Court should be reversed and the application denied, with costs in all com-ts.
All concur.
Order reversed.
Cases cited
- People ex rel. Stranahan v. Thompson 98 N. Y. 6 at 11 p. 420
- Bennett v. Leeds Manufacturing Co. 110 N. Y. 150 p. 420
- Noyes v. Wyckoff 114 N. Y. 204 p. 420
- People ex rel. Stevens v. Hayt 66 N. Y. 606 p. 420