In re Young

Decided January 15, 1899

New York County Courts · decided 1899-01-15

This is a motion pursuant to section 16, chapter 686 of the iws of 1892, and sections 40 and 53 of the General Tax Law fcv/s of 1896, chap. 908), to compel the board of supervisors to rund a tax upon petitioner’s property which is alleged to havpeen illegally assessed by reason of an over-valnation of the property,, and because the assessors failed to meet on grievance day.

Relies on People v. . Turner · United States Trust Co. v. Mayor of New York

Decided 1899-01-15

Dunmore, J.

¶1The failure of the assessors to meet on grievance day is an irregularity and not a jurisdictional defect. People v. Turner, 145 N. Y. 451.

¶2That omission, therefore, did not render the assessment void, but merely voidable in a direct proceeding for that purpose. The assessors had jurisdiction over the person and property of the applicant, and if they committed an error their action was not void and their assessment could not be attacked collaterally. United States T. Co. v. Mayor, 144 N. Y. 488.

¶3A proceeding of this kind cannot be maintained where there is only an irregularity in proceedings of the assessors in levying the assessment. The petitioner has, therefore, mistaken his remedy,, and the proceeding must be dismissed, with costs.

¶4Proceeding dismissed, with costs.