Case Name: In the Matter of the Application of Thomas M. Lynch and Others, Members of and Constituting the Tax Commission of the State of New York, Respondents, for an Order to Show Cause Why the Assessment Roll of the Tax District of the Town of Smithville, Chenango County, New York, Should Not Be Corrected. Ralph C. Sharps and Others, as Assessors, and Board of Assessors of the Town of Smithville, Chenango County, New York, as a Board and Individually, Appellants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1934-11
Citations: 242 A.D. 878
Docket Number: 
Parties: In the Matter of the Application of Thomas M. Lynch and Others, Members of and Constituting the Tax Commission of the State of New York, Respondents, for an Order to Show Cause Why the Assessment Roll of the Tax District of the Town of Smithville, Chenango County, New York, Should Not Be Corrected. Ralph C. Sharps and Others, as Assessors, and Board of Assessors of the Town of Smithville, Chenango County, New York, as a Board and Individually, Appellants.
Judges: 
Reporter: Appellate Division Reports
Volume: 242
Pages: 878–879

Head Matter:
In the Matter of the Application of Thomas M. Lynch and Others, Members of and Constituting the Tax Commission of the State of New York, Respondents, for an Order to Show Cause Why the Assessment Roll of the Tax District of the Town of Smithville, Chenango County, New York, Should Not Be Corrected. Ralph C. Sharps and Others, as Assessors, and Board of Assessors of the Town of Smithville, Chenango County, New York, as a Board and Individually, Appellants.

Opinion:
Order reversed on the law, with ten dollars costs and disbursements, on the ground that a justice of the Supreme Court before whom a proceeding under section 173-a of the Tax Law is pending may not grant an order of reference for the purpose of taking evidence and report as to the matters set forth in the petition and papers filed in opposition thereto, but is required under the section to determine the matter summarily. Hill, P. J., Rhodes, McNamee, Crapser and Hefiernan, JJ., concur.