New York Court of Appeals October 8, 1940 (People Ex Rel. Emigrant Ind. Sav. Bank v. Sexton)

Sears, J.

The petitioner, as the owner of real property in the city of New York, paid its city tax on the property for the year 1932 upon an aggregate valuation of $800,000. Payment was made on the 29th day of April, 1932. The petitioner, feeling aggrieved by the amount of the assessment and of the taxes based thereon, instituted a certiorari proceeding to obtain a reduction.