People ex rel. Bourne v. Howell

Citations

• 106 A.D. 140
• 94 N.Y.S. 488

Syllabus

<p>Assessment in eight separate parcels of a continuous tract of land, all located in one-town and in a single tax district, but in three school districts.</p> <p>A person who occupies, as a-single parcel, a continuous tract of land, containing' 1,093 acres, acquired by him through sixteen different conveyances, which iqlocated in one town and in a single tax district,.but in three school districts, is-not entitled as a.matter of right, under section 10 of the Tax Law (Laws of 1896, chap. 908, as amd. by Laws of 1903, chap. 305) and section 63 of title 7 of the Consolidated School Law (Laws of 1894, chap. 556), to have the assessors-of the town assess the tract as one parcel, in order that he may insist on. its being assessed for school purposes by the school trustee in the school district in which he resides and excluded from assessment in the other school districts.</p> <p>He is, therefore, not entitled to complain of the action of the town assessors in. assessing the tract to him as eight parcels and'in separately describing and valuing such parcels.</p>