Majority
Headnote
Eminent Domain (§ 149*)—Liens—Special Assessment.This controversy is submitted upon an agreed statement of facts.
Prior to February 1, 1907, plaintiffs were the owners of certain lands situated in that portion of the city of New York which was formerly within the boundaries of Long Island City. Proceedings had been taken by defendant to acquire the same for public use, and on the date mentioned the report of the commissioners of appraisal was filed. This report was confirmed by the Supreme Court on November 10, 1909, and plaintiffs were awarded damages to the amount of $11,250, with interest from February 1, 1907, which was the date when title vested in the city. Payment was demanded, but was refused unless plaintiffs should suffer to be deducted from said' award the amount of a claim made by the city arising out of a public improvement previously made, and affecting the land in question. Thereupon plaintiffs deposited with the Comptroller a certified check for the sum of $755.32, to be held by him until the respective claims of the parties thereto should be determined. This action is instituted for that purpose.
The public improvement out of which defendant’s claim arises was made under and in accordance with the provisions of an act, entitled “An act to create a general improvement commission and provide for certain improvements in the highways, streets, avenues, boulevards and public places in Long Island City.” Laws of 1893, c. 644. By that act a commission was appointed, which commission, or a majority
“When each of said improvements shall have been completed, and as each one thereof is completed, the said general improvement commission shall deliver to the board of assessors of said city and the city treasurer and receiver, .each of which shall be public records and at all times open to inspection, duplicate certificates wherein it shall be set forth, as nearly as can be stated, the amount of the entire cost of each improvement, together with duplicate maps and statements showing the location and general character of the improvements made, and the said board of assessors shall thereupon give public notice in the official papers, notifying all persons affected that the said assessment certificate and maps are completed and on file and that a hearing will be given to all persons feeling themselves aggrieved, said hearing of which there shall be not less than four, shall take place after said notice shall have been published for three weeks. If it shall be made to appear to said assessors that any injustice has been in the assessment made upon any parcel or parcels of land affected thereby, they shall correct the same as justice may require. After the said assessments shall have been corrected and the certificate, maps and statements filed with the city treasurer shall have been corrected, the said assessors shall divide the assessment or amount imposed upon any lot or parcel of land into twenty equal parts or annual installments, and in each year thereafter, for twenty years, shall assess an amount equal to one of said annual installments, with- interest, upon the lots or parcels of land benefited by said improvement; and in making said assessments, regard shall be had only to the area and benefit received, and not to the value of any lot or parcel of land so assessed. Bach one of the said several annual installments assessed as aforesaid in each year shall be a lien upon the lots or parcels of land affected thereby only from the time the same shall be respectively levied, and the same shall'be collected in the manner provided for the collection of taxes in said city.’’
The improvement in question was completed and the entire cost thereof determined prior to December 17, 1903. This amount was divided into 20 equal parts, and one of such parts was on the 31st day of December, 1903, assessed, levied, and made a lien upon plaintiffs’ lands. Similar proceedings were had in the years 1904, 1905, and 1906, and each of these installments plaintiffs duly paid. Similar proceedings were also had in the years 1907, 1908, and 1909, although before the time when either of such proceedings was taken the title to the land had.vested in defendant. Neither of these installments has been paid. It seems clear that the amounts of those installments of the cost of the improvement above referred to which might have-been assessed upon the land in question subsequently to February 1, 1907, and thereafter become payable if title had not at that time vested in the city, were not completed assessments, and were not technically liens upon said land. Laws of 1893, c. 694; Lathers v. Keogh, 109 N. Y. 583 , 17 N. E. 131 ; Real Estate Corporation v. Harper, 174 N. Y. 123 , 66 N. E. 660 ; Buckhout v. City of New York, 176 N. Y.
There should be judgment for the plaintiffs for the return of the-certified check deposited by them, or, in default thereof, for a sum. of money equal thereto; but, under the terms of the stipulation herein,, such judgment should be without costs. All concur.
Cases cited
- Lathers v. Keogh 109 N. Y. 583 p. 254
- Real Estate Corp. v. Harper 174 N. Y. 123 p. 254
- Dowdney v. Mayor of New York 54 N. Y. 186 p. 255
- De Peyster v. Murphy 66 N. Y. 622 p. 255
- Vandermulen v. Vandermulen 108 N. Y. 195 p. 255