In re Long Beach Land Co.

Citations

• 106 A.D. 253
• 94 N.Y.S. 282

Syllabus

<p>Tax assessment against the owner of lands, subject to leases under which the tenants are in possession —leases presumed, to be valid — consent of assessors that if so determined by the court the assessment be reduced to a sum specified, construed.</p> <p>Where land leased in 1880 has, since that time, been in the undisputed possession of the tenant, the assessors, when assessing the owner of such land, should treat such leases as valid.</p> <p>Where, in a certiorari proceeding to review an assessment of §200,000 levied upon the owner, the assessors, in their return, state that if the court determine the leases to be valid, “ they will not put the petitioner to the trouble of offering proof of value, but will consent to the entry of an order fixing the value at §50,000,” the court may act upon such consent and need not take testimony as to the value of the land subject to the leases.</p> <p>Such consent is equivalent to a sworn declaration by the assessors that in their judgment the value of the lands, assuming them to be subject to the leases, was only §50,000.</p>