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MATTER OF SIEMER v. VILL. BD., ORCHARD PARK

286 A.D. 135 (1955)

In the Matter of Edward D. Siemer, Appellant-Respondent, v. Village Board of the Village of Orchard Park, as the Board of Assessors of The Village of Orchard Park, Respondents-Appellants

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

June 9, 1955.

Attorney(s) appearing for the Case

Edward D. Siemer, appellant-respondent in person.

William G. Conable and Albert K. Hill for respondents-appellants.

All concur. Present — McCURN, P. J., VAUGHAN, PIPER, WHEELER and VAN DUSER, JJ.

PIPER, J.

This is a special proceeding pursuant to article 13 of the Tax Law to review an assessment of petitioner's residential property located in the village of Orchard Park, New York. The petition sets forth the three grounds of illegality, overvaluation, and inequality. Respondents, constituting the village board, moved under rule 106 of the Rules of Civil Practice and section 1293 of the Civil Practice Act...

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