Majority
Headnote
Assessment — when it is inequitable — Sew York city consolidation act.By section 970 of chapter 410 of the Laws of 1882 it is provided that, in case of the opening of any street or avenue or' portions of any street or avenue in said city, when the street or avenue, or portions thereof, sought to be opened shall liave been laid down and shown upon any general map or plan made and filed in pursuance with any law of the State of New York relative to the mapping or planning of avenues in said city, where no buildings for which compensation can lawfully be made shall be taken, the assessment district shall not extend beyond the center line of the blocks adjacent thereto, nor beyond the ends of the street or avenue, or portions thereof, sought to be opened.
In the case at bar it appeared that the total awards by the commissioners amounted to the sum of over ten thousand dollars; of which about one thousand dollars was an award made for a building, and fifty dollars was an award made for a fence. This amount was distributed by the commissioners over all the property within the area of assessment; $4,776.65 was assessed upon property within half the block of the improvement upon either side; and the balance, $5,883.49, was assessed upon the property outside the half of the blocks on either side of the improvement.
This right to extend the limit of assessment was claimed by the commissioners because there was an award made for a building, and because of such award the limitations contained in the said section 970 of the said consolidation act do not apply. In other words, the commissioners having awarded $1,000 for a .building, they levy over four thousand dollars in addition to the cost of the building upon property which, if the building had not existed, would not have been within any possible limit of assessment.
It is apparent that the theory upon which these assessments are levied is, that the adjacent property shall pay for the land taken for the improvement, and that when buildings are taken then the area of assessment may extend beyond that limit, so as not to make the burden placed upon the land adjacent to the improvement too great or excessive. But in the case at bar, under the pretext of making an award for a building of $1,000, the property coming legitimately within the area of assessment is relieved of the burden to the extent of $4,000, out of a total assessment of $9,000, nearly one-half.
"We think, therefore, that the order confirming the assessment should be reversed and the proceedings remitted to the commissioners for revision and correction.
Present — Yan Brunt, P. J., O’Brien and Andrews, JJ.
Order reversed and proceedings remitted to commissioners for revision.