Majority
p. 709The People of the State of New York ex rel. The Church of the Holy Communion, Appl’ts, v. Assessors of the Town of Greensburgh, Resp’t.[1] (Court of Appeals, Filed July 1, 1887.)
Headnote
Taxation—Review op assessments—Cebtiobaiu.The act of 1880, chap. 269, regulates the review of assessments in towns, cities and villages by certiorari and renders inapplicable the general provisions of the Code.
Appeal from order of supreme court, general term, second department, dismissing relators proceeding for writ of certiorari. In 1886, the relator being the owner of certain •real estate, petitioned the respondents that said property be exempted from taxation on the ground that it was an almshouse. The petition being denied and the property assessed, relator brought proceedings for certiorari.
John B. Pine, for app’lt; M. G. Hart, for resp’t.
We are of opinion that the act of 1880 "(chap. 269) regulates the review of assessments in towns, cities, and villages by certiorari and renders inapplicable to such cases the general provisions of the Code which were invoked by the petitioner. The order of the general term was therefore right, and should be affirmed, with costs.
All concur.