Opinion
November 15, 1943.
Consolidated appeal, by two relators in certiorari proceedings to review tax assessments, from an order fixing the assessed value of one relator's property for 1941 and 1942, and fixing the assessed value of the other relator's property for 1942. Order reversed on the law, with ten dollars costs and disbursements, and proceeding remitted to Special Term for rehearing. The record discloses that the learned Justice at Special Term erroneously failed to consider, as a factor entering into his valuations, the pertinent assessed valuations of the properties fixed by the county of Nassau. ( Heiman v. Bishop, 272 N.Y. 83.) Close, P.J., Carswell, Johnston, Taylor and Lewis, JJ., concur.