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County of Herkimer v. Village of Herkimer

18 N.E.2d 854, 279 N.Y. 560, 1939 N.Y. LEXIS 890
CourtNew York Court of Appeals
DecidedJanuary 17, 1939
StatusPublished
Cited by40 cases

This text of 18 N.E.2d 854 (County of Herkimer v. Village of Herkimer) 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
County of Herkimer v. Village of Herkimer, 18 N.E.2d 854, 279 N.Y. 560, 1939 N.Y. LEXIS 890 (N.Y. 1939).

Opinion

Per Curiam.

Property purchased by a county at a tax sale held pursuant to the provisions of articles 6 and 7 of the Tax Law (Cons. Laws, ch. 60) is not property “ held for a public use ” within the meaning of section 4 (subd. 3) of the Tax Law. Section 50, subdivision 2, of the Tax Law, by its terms, applies only to the assessment rolls of “ tax districts.” As defined by the statute, “ tax districts ” do not include incorporated villages. We read the statute as it is written.

The judgment should be affirmed, without costs.

Crane, Ch. J., Lehman, Hubbs, Loughran, Finch and Rippey, JJ., concur; O’Brien, J., taking no part.

Judgment affirmed.

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Bluebook (online)
18 N.E.2d 854, 279 N.Y. 560, 1939 N.Y. LEXIS 890, Counsel Stack Legal Research, https://law.counselstack.com/opinion/county-of-herkimer-v-village-of-herkimer-ny-1939.