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PEOPLE EX REL. YARAS v. KINNAW

303 N.Y. 224 (1951)

The People of the State of New York ex rel. Coplin Yaras, Appellant, v. Richard J. Kinnaw, as Commissioner of Assessment and Taxation of The City of Albany, et al., Respondents.

Court of Appeals of the State of New York.

Decided July 11, 1951

Attorney(s) appearing for the Case

Ernest B. Morris and Coplin Yaras, in person, for Coplin Yaras, appellant.

Russell G. Hunt, Corporation Counsel (Harold E. Blodgett of counsel), for respondents.

LOUGHRAN, Ch. J., LEWIS, CONWAY and FROESSEL, JJ., concur with FULD, J.; DYE, J., dissents in opinion in which DESMOND, J., concurs.

FULD, J.

In this certiorari proceeding, brought under article 13 of the Tax Law, to review assessments on real property in the city of Albany for the year 1948, relator claimed that such assessments which amounted to $394,500 were erroneous, not only because of overvaluation, but also because of inequality in that they had been made at a higher proportionate valuation than the assessment of other property on the...

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