City of New York v. Nelson

New York Court of Appeals

City of New York v. Nelson

127 N.E.2d 827, 309 N.Y. 94

CourtNew York Court of Appeals

DecidedJuly 8, 1955

StatusPublished

Cited by12 cases

This text of 127 N.E.2d 827 (City of New York v. Nelson) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

City of New York v. Nelson, 127 N.E.2d 827, 309 N.Y. 94 (N.Y. 1955).

Pincite

Opinion

Per Curiam.

The order appealed from should be affirmed, without costs.

This is indeed a hard case. Defendants acquired title to the Powell Street property in 1934 and to the 45th Avenue property in 1938, and paid the real estate taxes due thereon. For the nonpayment of water charges, the city acquired title to these properties in an in rem tax foreclosure sale under title D of chapter 17 of the Administrative Code of the City of New York, as follows:

[97]*97Thus, for total arrears of $887, the city acquired properties assessed at $52,000, one of which parcels was resold in excess of its assessed valuation.

The nonpayment of the water charges was due to the default of a trusted bookkeeper, and was discovered when he attempted suicide. The city continued to bill the estate of which plaintiffs are trustees for the real estate taxes on the 45th Avenue property for two years after it had acquired title.

Unfortunately, the power to afford relief here is not confided to the courts. The result suggests the need of legislation liberalizing the right of redemption, or giving to city officials the power to ameliorate such extreme hardships in appropriate cases.

Conway, Ch. J., Desmond, Dye, Fuld, Fboessel and Van Voobhis, JJ., concur; Bubke, J., taking no part.

Order affirmed.

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