Case Name: The People of the State of New York ex rel. Sumberg Realty Company, Relator, Respondent, v. John W. Byrne, Commissioner of Assessment and Taxation and Head of the Department of Assessment and Taxation of the City of Troy, and Others, Appellants
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1939-10-04
Citations: 258 A.D. 761
Docket Number: 
Parties: The People of the State of New York ex rel. Sumberg Realty Company, Relator, Respondent, v. John W. Byrne, Commissioner of Assessment and Taxation and Head of the Department of Assessment and Taxation of the City of Troy, and Others, Appellants.
Judges: 
Reporter: Appellate Division Reports
Volume: 258
Pages: 761–761

Head Matter:
The People of the State of New York ex rel. Sumberg Realty Company, Relator, Respondent, v. John W. Byrne, Commissioner of Assessment and Taxation and Head of the Department of Assessment and Taxation of the City of Troy, and Others, Appellants.

Opinion:
Appeal from the final order and judgment which reduced the assessed value of relator's real property in the city of Troy from $93,500 to $51,000. The evidence sustains the findings of $60,000 as the sound value, and that real property generally in the city of Troy was assessed at eighty-five per cent of its sound value. Order and judgment unanimously affirmed, with costs. Present — Hill, P. J., Crapser, Bliss, Heffernan and Foster, JJ.