Van Voorhis v. County of Monroe

Full title: EUGENE VAN VOORHIS, Respondent, v. COUNTY OF MONROE, Appellant

Court: Court of Appeals of the State of New York

Date published: Apr 23, 1942

42 N.E.2d 6 (N.Y. 1942)

42 N.E.2d 6

Opinion

Argued March 6, 1942

Decided April 23, 1942

Appeal from the Supreme Court, Appellate Division, Fourth Department, GILBERT, J.

Harry Rosenberg for appellant.

Robert F. MacCameron for respondent.

Per Curiam.

The owner of real property may reasonably assume that it will not be affected by any assessment which may appear upon the assessment rolls of a district other than that in which his land is situated. The short period of limitation contained in section 239 of the Town Law (Cons. Laws, ch. 62) has no application to an assessment levied against real property appearing upon the assessment rolls of a district in which the property is not situated and levied by assessors with jurisdiction confined to such district. That was not the situation in Oak Hill Country Club v. Town of Pittsford ( 264 N.Y. 133) and in the cases therein cited.

The order should be affirmed and judgment absolute ordered against appellant on the stipulation, with costs in all courts.

LEHMAN, Ch. J., LOUGHRAN, FINCH, LEWIS and DESMOND, JJ., concur; RIPPEY and CONWAY, JJ., taking no part.

Ordered accordingly.