« SebelumnyaLanjutkan »
cured by one in form prescribed by Laws 1885. People ex rel. Rome, Watertown, etc., R. R. Co. v. Jones, 43 Hun, 131 (1887).
Under Laws 1851, chap. 176, the oath instead of stating that the estimate of value was made, etc., with the exception of cases in which the value has been changed by reason of proof before us," read "by reason hereof before us." Held, a fatal variance rendering the assessment void. Shattuck v. Bascom, 105 N. Y. 39 (1887). In this connection, see Ensign v. Barse, 107 id. 329 (1887).
Assessment-roll was made up in three parts and was in that form on review day, when the relator was heard, and afterward the parts were engrossed in a single roll duly verified. Held, that the detachment of the sheets was not an irregularity or a departure from the statute. People ex rel. D., L. & W. R. R. Co. v. Clapp, 64 Hun, 547; S. C., 46 N. Y. St. Repr. 509; 19 N. Y. Supp. 531 (1892).
Where a tax was void by reason of the omission of the assessors to annex to the assessment-roll the sworn statement required by law, the legislature has power to relevy the tax with interest. People ex rel. Flower v. Bleckwenn, 55 Hun, 169; S. C., 27 N. Y. St. Repr. 593; 7 N. Y. Supp. 914 (1889). Followed in Collins v. Long Island City, 31 N. Y. St. Repr. 460; S. C., 9 N. Y. Supp. 866; Vanderventer v. Long Island City, 32 N. Y. St. Repr. 1054; S. C., 10 N. Y. Supp. 801.
For cases generally see Albany & West Stockbridge R. R. Co. v. The Town of Canaan, 16 Barb. 250 (1853); N. Y. & Harlem R. R. Co. v. Lyon, 16 Barb. 655 (1853); Oswego Starch Factory v. Dolloway, 21 N. Y. 451 (1860); Parker Mills v. Commrs. Taxes and Assessments, 23 id. 243 (1861); People ex rel. Bank Commonwealth v. Commrs. Taxes and Assessments, id. 193, 245 (1861); Nat. Bk. Chemung v. Elmira, 6 Lans. 123 (1871); Overing v. Foote, 43 N. Y. 296 (1871); Westfall v. Preston, 49 id. 354 (1872); People ex rel. Suprs. Westchester v. Fowler, 55 id. 252 (1873); Bradley v. Ward, 58 id. 407 (1874); People ex rel. Wallkill Valley R. R. Co. v. Keator, 67 How. Pr. 277 (1884); People ex rel. Albany & G. B. Co. v. Weaver, 67 How. Pr. 477 (1884); S. C., 34 Hun, 321 (1884); Inman v. Coleman, 37 id. 170 (1885); People ex rel. Osgood v. Commrs., 99 N. Y. 154 (1885); 34 Hun, 506 (1885), S. C.
§ 38. Filing of roll and notice thereof. The assessment-roll when thus completed and verified shall be filed on or before September first, in the office of the town or city clerk, there to remain for fifteen days for public inspection. The assessors shall forthwith cause a notice to be posted conspicuously in at least three public places in the tax district and to be published in one or more newspapers, if any, published in the town or city, that such assessment-roll has been finally completed and stating that it has been so filed and will be there open to public inspection.
At the expiration of such fifteen days, the town or city clerk shall deliver such roll to a supervisor of the tax district embraced therein.
[Revisers' Note.- R. S., pt. I, chap. 13, tit. II, § 27; 8th ed., 1099,
L. 1880, chap. 269, § 9; R. S., 8th ed., 1115,
without change of substance.]
See Form, No. 12.
For the purpose of verification and delivery to the supervisor, the assessment-roll cannot be completed until the expiration of the time fixed for its final review and correction. An affidavit of the assessors thereto made before that time is a nullity, and where the defect appears on the face of the paper by the date of the jurat it confers no power on the supervisors to impose the tax. Westfall v. Preston, 49 N. Y. 459 (1872).
The statutory direction as to the time when the roll shall be verified and left with supervisor (1 R. S. 394, § 27), and notice thereof posted is directory and not mandatory. People ex rel. Rome, Watertown, etc., R. R. Co. v. Jones, 43 Hun, 131 (1887). See Kane v. City of Brooklyn, 15 N. Y. St. Repr. 872 (1888).
§ 39. Assessors to apportion valuation of railroad, telegraph telephone, or pipe line companies between school districts.The assessors of each town in which a railroad, telegraph, telephone or pipe line company is assessed upon property lying in more than one school district therein, shall, within fifteen days after the final completion of the roll, apportion the assessed valuation of the property of each of such corporation among such school districts. Such apportionment shall be signed by the assessors or a majority of them, and be filed with the town clerk within five days thereafter, and thereupon the valuation so fixed shall become the valuation of such property in such school district for the purpose of taxation. In case of failure of the assessors to act, the supervisor of the town shall make such apportionment on request of either the trustees of any school district or of the corporation assessed. The town clerk shall furnish the trustees a certified statement of the valuations apportioned to their respective districts. In case of any alteration in any school district affecting the valuation of such property, the officer making the same shall fix and determine the valuations in the districts affected for the current year.
[Revisers' Note.- L. 1867, chap. 694, §§ 1-5; R. S., 8th ed., 1326, without change of substance.]
People ex rel. Dunkirk R. R. v. Cassity, 46 N. Y. 53 (1871).
It seems, that Laws 1867, chap. 694, was intended to regulate valuation in towns of railroad property for purposes of school district taxation only, and that the statute does not contemplate that the apportionment therein provided to be made should be indicated on the town assessmentroll, but by a certificate of the assessors to be prepared and tiled in office of the town clerk after the roll is completed. People v. Adams, 125 N. Y. 471; S. C., 36 N. Y. St. Repr. 166 (1891).
§ 40. Neglect or omission of duty by assessors.- The assessors, in the execution of their duties, shall use the forms and follow the instructions transmitted to them, from time to time, by the commissioners of taxes. If any assessor shall neglect or omit to perform any duty, the other assessors shall perform such duty and shall certify upon the assessment-roll the name of the delinquent assessor, stating therein the cause of such omission, and the assessment-roll, when otherwise made and completed in accordance with the requirements of this article, shall be deemed to be the assessment-roll of all the assessors. If the assessors shall neglect to meet for the purpose of hearing grievances any person aggrieved by the assessment may appeal to the board of supervisors at its next meeting, which shall have the same power to review and correct such assessment as the assessors have under this article. If any assessor shall refuse or neglect to perform any duty or do any act required of him by this article, he shall forfeit to the county the sum of fifty dollars, to be recovered by the district attorney.
[Revisers' Note.-R. S., pt. 1, chap. 13, tit. II, §§ 28-30, 8th ed., 1099,
L. 1851, chap. 176, § 5; R. S., 8th ed., 1099,
re-enacted without change of substance, except that the separate penalty of $20 for failure to hold meeting, recoverable for the poor, is omitted, as being amply provided for by the general penalty in the last sentence of section 40. By L. 1851, chap. 176, § 5, the penalty goes to the people of the State Instead of to the county.]
See Form, No. 13.
§ 41. Abandonment of lot divisions. Whenever more than ten years shall have elapsed after the subdivision of any tract of land into lots, plots or sites, with or without proposed streets, the owner of such tract, or of any part thereof composed of two or more contiguous lots may, by an instrument in writing, duly executed and acknowledged and describing such land, disclaim and abandon such subdivision including any streets not opened,
accepted or used by the public and which are not necessary for the use of an owner or occupant of any part of said tract; and thereupon such subdivision, as to the lands described in such instrument, shall be deemed abandoned and of no effect; and thereafter the lands described therein shall, for the purpose of taxation, be regarded as a single tract. If a map of such subdivision has been filed in the office of the county clerk or register of deeds, such instrument may be recorded in said office, and a notice of such record shall thereupon be indorsed by the clerk or register upon such map. This section shall not apply to a county embracing a portion of the forest preserve.
[Revisers' Note.- Substitute for L. 1894, chap. 713.]
The last sentence was added by the committee of the senate.
Equalization of Assessment and Levy of Tax.
Section 50. Equalization by board of supervisors.
51. Description of real property of nonresidents.
53. Correction of errors by board of supervisors.
55. Levy of tax by supervisors.
56. Tax-roll and collector's warrant.
57. Statement of taxes upon certain corporations by clerk of supervisors.
58. Statement of valuation to be furnished to comp
59. Abstract of warrant to be furnished county treasurer.
§ 50. Equalization by board of supervisors.-The board of supervisors of each county in this state, at its annual meeting, shall examine the assessment-rolls of the several tax districts in the county, for the purpose of ascertaining whether the valuations in one tax district bear a just relation to the valuations in all the tax districts in the county; and the board may increase or diminish the aggregate valuations of real estate in any tax district, by adding or deducting such sum upon the hundred, as
may, in its opinion, be necessary to produce a just relation between all the valuations of real estate in the county; but it shall, in no instance, change the aggregate valuations of all the tax districts from the aggregate valuation thereof as made by the
[Revisers' Note.-R. S., pt. I, chap. 13, tit. II, § 31; 8th ed., 1104, without change.]
The taxpayer must be presumed to have knowledge of the provisions of public statutes, and as time and place for meetings of boards of supervisors are fixed by statute and occur at stated periods, it must be presumed that the legislature intended such notice of the time and place for the hearing of dissatisfied taxpayers to be adequate notice of the opportunity to be heard. People v. Turner, 117 N. Y. 227; S. C., 27 N. Y. St. Repr. 158 (1889).
Special Commissioners of Equalization.
Laws 1896, chap. 820.
AN ACT authorizing boards of supervisors to appoint commissioners for the equalization of taxes.
Section 1. The board of supervisors of any county of the state may by the concurring vote of a majority of all the supervisors elected to such board, resolve to appoint three persons to be commissioners of equalization of such county. They shall thereupon appoint such commissioners, two of whom shall be residents of such county and not members of the board of supervisors, and the third commissioner shall not be a resident of or a taxpayer in such county, but shall reside in the judicial district in which such county is situated. If there be one or more cities in such county one of such commissioners shall be a resident of such city or cities and one shall be a resident of the towns in such county outside of such city or cities. The commissioner appointed from such city or cities shall be named by the supervisors representing such city or cities, and the commissioner appointed from the towns outside of such city or cities shall be named by the supervisors representing such towns. Both such commissioners, including the third commissioner appointed from the judicial district outside of such county, shall be confirmed by a two-thirds vote of all the members of the board of supervisors. If, after such board. has resolved to appoint such commissioners of equalization, they