Matter of Walter

75 N.Y. 354, 1878 N.Y. LEXIS 871
CourtNew York Court of Appeals
DecidedDecember 3, 1878
StatusPublished
Cited by13 cases

This text of 75 N.Y. 354 (Matter of Walter) 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
Matter of Walter, 75 N.Y. 354, 1878 N.Y. LEXIS 871 (N.Y. 1878).

Opinion

Folger, J.

By the act of 1858, (Laws of 1858, chap. 338, p. 574) the party aggrieved, in the proceedings relative *357 to any assessment for local improvement in the city of New York, may apply to vacate the same.

The first question arising in the case in hand, is whether ' the petitioner falls within the meaning of the phrase, “the party aggrieved.” A person aggrieved, by an act .or an omission, is one injured thereby. Doubtless the injury sustained must not be a remote and consequential result, but a direct one. The owner of the land affected by the assessment is directly injured thereby, for his property is rendered so much the less valuable to him ; it is worth so much the less in the market; so much as is the assessment, is taken from his other means, to relieve his land of the assessment; or the land itself is sold or leased by virtue of the lien. We have held, that one who was the owner of the lands when the assessment was laid and confirmed, and who was, at the time of the motion to vacate it, liable for the payment of it, was within the statute (In re Philips, 60 N. Y.,16); and it was said that if he was once the owner, and might be held to ' indemnify a grantee against the assessment, he was a party legally aggrieved by it, if it was fraudulent or illegal. In such case, the person would be injured through a covenant he had given. To the same effect is In re Burke (62 N. Y., 224), where it was held that a lessee who is obligated to pay assessments on the demised premises, the obligation remaining upon him at the time the assessment is confirmed, is a party aggrieved. He loses nothing in the diminished value of the land in market, by reason of the lien put upon it; but he will lose something from his own property or means, if he must pay it.

In the case in hand, the petitioner, with another person, took a mortgage upon the premises, to secure the payment ■ of $3,320. This was in 1872, before the work was finished for which the assessments were afterwards laid. The mortgage was, at a time not given in the petition, or shown in the proofs, assigned to the petitioner, and became wholly his.

• The two assessments were laid and confirmed, and thereafter the petitioner foreclosed his mortgage, and the judgment of *358 rale directed that the referee to sell, before paying the mortgage debt, should deduct from the avails of the sale the amount of any lien on the premises for assessments. On the sale the premises were struck off and sold to the petitioner for a sum less than these assessments, and less than the mortgage debt. He has become the owner of the premises, but seemingly subject to a lien, by way of assessment, which the amount of his bid will not pay ; and to make the land which he has bought saleable by him ho must pay off or otherwise remove the assessments or give covenant against them. We may not assume that the land is worth more than the assessments and the mortgage debt in addition. The amount at which' it Avas sold, and the amount at which it was assessed by the Avard assessors, which íavo items of evidence arc the only proof in the case of the value of the lands, show that it is Avorth much less. So that the petitioner has the title to the land, Avorth by the proof but $1,500 more than the amount of these assessments ; AArhich he must pay if they are legal and valid, and suffer considerable loss on his mortgage debt. He niust take from his means, other than these premises, to make such payment; and his case does not differ, in immediate result, from that of Philips and Burke, in the matters above cited. Hence he is a party aggrieved by those assessments, if there is substantial error or fraud in the laying of them.

It is argued, however, by the respondents, that the petitioner is not injured because he can have the title to the laud, on paying off the assessments anil taking the referee’s deed; and still has a judgment for the deficiency arising upon the sale. But it does not appear from the proofs in the case either that the petitioner has such judgment, or that he Avas entitled to such judgment. He has appended to his points the judgment-roll in the foreclosure suit j Avhercfrom it appears that there Avas a bond to Avhich his mortgage Avas collateral, and, prima facie, it appears that he had besides the security of his mortgage, a right to a judgment for deficiency against the obligor and a resort to his per *359 sonal means. If this resort would have been successful in obtaining payment for his debt, it may well be queried whether he would be injured by the assessments. If he "would not he successful there was injury, as we have shown above. The application of these remarks will be made before we conclude.

The next question is, was there substantial error in laying them ? It appears that the two assessments, when aggregated, amount to more than one-half of tho assessed value of the lots as the same were valued by the ward assessors. The act of 1840 (Laws of 1840, chap. 326, p. 273, § 7), declares that estimates and assessments for any improvements shall in no case he more than one-half the value of tho premises as valued by the assessors of the ward in which they lie. If these assessments, though resulting from separate apportionments, and though confirmed at different times, are for the expense of what is practically and really one improvement, then the phrase from the act of 1840, “ in any one case,” applies, and there was substantial error in the assessment.

It appears that by a resolution of the common council, adopted by one board 12th December, 1870, by another 24th April, 1871, and approved by the mayor 27th April, 1871, Manhattan street, from avenue St. Nicholas to tho Hudson river, was to be regulated and graded, the curb and gutter stones set, and the side-walks flagged where not already done, under the direction of the commissioners of public works ; that about a year after, like resolutions were adopted and approved; one for setting and resetting curb and gutter stones, and flagging and reflagging side-walks on Manhattan street, from One Hundred and Twenty-fifth street to the North river; and one for paving Manhattan street, from One Hundred and Twenty-fifth street to the North river, with Belgian or granite block pavement from curb to curb, and laying cross-walks, under the same direction. It will be noticed, that in the first and second of the resolutions above given, nothing is said of paving Manhattan street; and that *360 in the third there is. It will be noticed also, that in the second and third resolutions the territory covered is Manhattan street, from One Hundred and twenty-fifth street to the North river, while in the first it is Manhattan street, from avenue St. Nicholas to the Hudson (or North) river. There is also in the evidence a resolution of the department of public parks, passed on 2d May, 1871, for the regulating, grading, sewering, paving, and improving Manhattan street, from Twelfth avenue to Avenue St. Nicholas. We infer that Twelfth avenue is substantially the same terminus as the Hudson or North river. These are all the resolutions of any body, which appear in the case, directing the work for which the assessments have been made.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Ryan, Inc. v. New York State Department of Taxation & Finance
26 Misc. 3d 563 (New York Supreme Court, 2009)
Waldbaum, Inc. v. Finance Administrator
542 N.E.2d 1078 (New York Court of Appeals, 1989)
Waldbaum, Inc. v. Finance Administrator
141 A.D.2d 10 (Appellate Division of the Supreme Court of New York, 1988)
Mott Haven Furniture Co. v. Finance Administrator
130 Misc. 667 (New York Supreme Court, 1985)
Suburbia Federal Savings & Loan Ass'n v. Mayor
76 A.D.2d 841 (Appellate Division of the Supreme Court of New York, 1980)
Board of Education v. Parsons
61 Misc. 2d 838 (New York Supreme Court, 1969)
McLean's Department Stores, Inc. v. Commissioner of Assessment
2 A.D.2d 98 (Appellate Division of the Supreme Court of New York, 1956)
Miller v. City of Sheldon
198 Iowa 855 (Supreme Court of Iowa, 1924)
People ex rel. Jacob Ruppert Realty Corp. v. Cantor
115 Misc. 519 (New York Supreme Court, 1921)
Allen v. Krenning
23 Mo. App. 561 (Missouri Court of Appeals, 1886)
State ex rel. Burger v. District Court of Ramsey County
23 N.W. 222 (Supreme Court of Minnesota, 1885)

Cite This Page — Counsel Stack

Bluebook (online)
75 N.Y. 354, 1878 N.Y. LEXIS 871, Counsel Stack Legal Research, https://law.counselstack.com/opinion/matter-of-walter-ny-1878.