Case Name: The People of the State of New York ex rel. Lawrence Investing Company, Appellant, against Frank C. Bowers et al., Constituting the Board of Review of the Town of Eastchester, et al., Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-01-31
Citations: 267 A.D. 839
Docket Number: 
Parties: The People of the State of New York ex rel. Lawrence Investing Company, Appellant, against Frank C. Bowers et al., Constituting the Board of Review of the Town of Eastchester, et al., Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 267
Pages: 839–839

Head Matter:
The People of the State of New York ex rel. Lawrence Investing Company, Appellant, against Frank C. Bowers et al., Constituting the Board of Review of the Town of Eastchester, et al., Respondents.

Opinion:
Order denying appellant's motion to remit the referee's report in this certiorari proceeding, involving the assessed valuation of appellant's property, because of the referee's failure to comply with the provisions of the Tax Law (§ 293), as amended by chapter 846 of the Laws of 1942, providing that in the report of the referee, and in the decision or final order of the court, there shall be stated the essential facts upon which the ultimate finding of facts is based, reversed on the law, without costs, and the motion granted, without costs. The referee died after the motion was made. The report does not contain a statement of the essential facts found upon which the ultimate finding of facts was made. The matter is remitted to the Special Term for disposition de novo or, within the discretion of the court and upon appropriate stipulation of the parties, on the existing minutes and exhibits. Close, P. J., Hagarty, Carswell, Johnston and Adel, JJ., concur. [See post, p. 906.]