Majority
Headnote
Taxation (§ 703[1] ) — Sale fob Unpaid Taxes — Redemption—“Occupancy”— “Occupant.”The relator purchased the lands in question at the sale of 1905, and March 12,1907, the Comptroller of the state executed a deed of the same pursuant to the sale. December 7, 1908, the Comptroller made an order allowing a redemption of the lands on the ground that they were occupied at the time of the expiration of the year given for the redemption thereof, and no notice to redeem had been served as required by law. The order was made upon the application of the defendant, Robert C. Pruyn, who claimed to be the owner of the premises, and that he had had the actual, lawful, and exclusive use and possession of the lots from 1898 to the time of the application to redeem. The relator admitted that no notice to redeem had been served by him, but insisted that the facts stated in the papers before the Comptroller did not show an actual occupancy within the meaning of section 134 of the tax law (Consol. Laws, c. 60).
The papers before the Comptroller showed that the defendant, Robert C. Pruyn, was the owner of a private park or preserve in the Adirondack region; that the original purchase was made from the relator July 9, 1892, and consisted of 5,692 acres; that in March, 1898, the
I think that the facts recited constituted an actual occupancy and possession by the defendant of the entire premises within the meaning of the statute. An occupancy that would constitute a good adverse possession of the tract and which might ripen into a title in 20 years was not within the contemplation of the Legislature. Comstock v. Beardsley, 15 Wend. 348 . Section 134 of the tax law defines the term “occupant” as meaning “a person who has lawfully entered upon the lands so occupied, and is in possession of the same to the exclusion of every other person,” and the term “occupancy” as meaning “the actual, lawful and exclusive use and possession of such land and premises by such an occupant.” It was not claimed that any other person had the care, control, use, or occupation of the disputed territory. It was undisputed that the preserve, including these lots, had been cared for, managed and used as an entirety since 1898, and that the defend
I therefore think that the actual occupancy which the statute re- ■ quires was established, and that the determination of the Comptroller' 1 must be affirmed, with costs. All concur. ■
Cases cited
- Comstock v. Beardsley 15 Wend. 348 p. 757