Collins v. Long Island City — 31 N.Y. St. Rep. 461

Majority

p. 461

Benjamin Collins, Resp’t, v. Long Island City and Frederick W. Bleckwenn, Treasurer, App’lts.

(Supreme Court, General Term, Second Department,

Filed May 12, 1890.)

Headnote

Taxes—Assessment.

The entry of the wrong name as owner in the assessment roll of lands in Long Island City will not invalidate the tax levied upon such lands.

Appeal from judgment in favor of plaintiff, vacating and setting aside taxes of Long Island City for the years 1884, 1885 and 1886, entered on the report of a referee.

W. J. Foster, for app’lts; Fliphalet Nott Anable, for resp’t.

The case shows that the assessments were made to unknown owners, and to one Zolikoffer. The lands were then owned by Mary Norwood, a non-resident of Queens county.

There is no difference as to assessments upon lands in Long Island City, between lands of residents and non-residents. No separate column is required for the two classes of persons. Chapter 460, Laws of 1871.

The entry of the wrong name as owner did not invalidate the tax.

No assessments which shall be made for any taxes in Long Island City shall be invalidated, “ By reason of any error, mistake or insufficiency in the owner’s name.” The tax is a “ lien on the property assessed, until discharged by payment” Chapter 339, Laws of 1880.

By these laws it is provided that no tax upon lands shall be invalidated in consequence of the omission of the name of the rightful owner.

When the assessment under this act was made against an estate of a deceased person, it was held that the tax was good. Haight v. Mayor, 99 N. Y., 280 .

p. 462

The judgment should, therefore, be reversed and a new trial granted at special term, costs to abide event.

Dykman and Pratt, JJ. concur