Citation Numbers: 58 Misc. 249, 110 N.Y.S. 833
Judges: Hendrick
Filed Date: 3/15/1908
Status: Precedential
Modified Date: 1/13/2023
The issue in each of these three proceedings has narrowed down to the question of the power of the commissioners of taxes of the city of Hew York to assess certain tangible property of the relator situated in or under public waters. Both the relator and respondents rely upon subdivision 3 of section 2 of the Tax Law (Laws of 1896, chap. 908, as amended by Laws of 1899, chap. 712). Each gives it a different interpretation. That subdivision defines the terms “ lands,” “ real estate ” and “ real property ” as including besides the tangible property enumerated “the value of all franchises, rights, authority or permission to construct, maintain or operate in, under, above, upon or through any streets, highways or public places, mains, pipes,” etc. All of these intangible rights it classifies for the purposes of taxation under the one head “ special franchises.” It then continues: “A special franchise shall be deemed to include the value of tb® tangible property of a person * * * or corporation situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise. The tangible property so included shall be taxed as a part of the special franchise.” Section 47 of the Tax Law provides as follows: “ Tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision 3 of section 2, shall not be taxable, except upon the assessment made as herein provided by the State board of tax commissioners.” It is difficult at a glance to harmonize all of the provisions of subdivision 3. The term “ real property,” for the purposes of taxation, seems to be limited to
Assessments vacated.