Case Name: The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents; The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against Joseph Lilly et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents
Court: New York Supreme Court, Appellate Division
Jurisdiction: New York
Decision Date: 1944-12-15
Citations: 268 A.D. 968
Docket Number: 
Parties: The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against Joseph Lilly et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
Judges: 
Reporter: Appellate Division Reports
Volume: 268
Pages: 968–969

Head Matter:
(December 15, 1944.)
The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. The People of the State of New York ex rel. Heighlar Realty Corporation, Appellant, against Joseph Lilly et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.

Opinion:
Per Curiam.
Special Term properly dismissed the 1939-40 proceedings. (People ex rel. Northchester Corp. v. Miller, 288 N. Y. 163.)
After .weighing the evidence in the proceedings for the remaining years and considering all factors relevant we sustain the trial court's land values but find the values for the building to be the following: 1938-39, $280,000; 1940 — 41, $270,000; 1941-42, $265,000; 1942-43, $260,000; the total value allowable, however, to relator for the year 1938-39 may not exceed the total value claimed for that year, viz., $475,000; and, accordingly, the proper values for said years and the total values allowable are found to be as follows:
Allowable Year Land Building Total Values
1938-39 $165,000 $280,000 $475,000 (amount claimed)
1940-41 165,000 270,000 435,000
1941-42 - 155,000 265,000 420,000
1942-43 155,000 260,000 . 415,000
The order so far as appealed from, should be modified accordingly and as so modified affirmed, with twenty dollars costs and disbursements to appellant. Martin, P. J., Untermyer, Dore, Cohn and Callahan, JJ., concur.
Final order, so far as appealed from, unanimously modified as indicated in opinion, and as so modified affirmed, with twenty dollars costs and disbursements to the appellant. Settle order on notice.