[Download] "Blooming Grove Properties v. Board Assessors Town Blooming Grove" by Supreme Court of New York * Book PDF Kindle ePub Free
eBook details
- Title: Blooming Grove Properties v. Board Assessors Town Blooming Grove
- Author : Supreme Court of New York
- Release Date : January 01, 1970
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 73 KB
Description
[34 A.D.2d 953 Page 953] It is well settled and indeed conceded by all parties to the instant controversy that the duty of assessors is judicial
in character and that when acting in this capacity they should not be examined before trial as to their mental processes and
formulae used in arriving at their determinations (Matter of Limerick v. Fitzgerald, 29 Misc. 2d 185). The reason for this
is that whether or not a specific assessment is assailable is tested not by the formula used by the assessors but the fairness
and reasonableness of their conclusion. In addition, we are mindful of the numerous proceedings brought every year to review
municipal tax assessments each year; and to subject the assessors to examinations before trial would severely impede the proper
performance of their statutory duties. On the other hand, we recognize that [34 A.D.2d 953 Page 954]
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