(DOWNLOAD) "Matter Suburbia Federal Savings And Loan Association" by Supreme Court of New York ~ eBook PDF Kindle ePub Free
eBook details
- Title: Matter Suburbia Federal Savings And Loan Association
- Author : Supreme Court of New York
- Release Date : January 02, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
In a tax certiorari proceeding pursuant to article 7 of the Real Property Tax Law, petitioner appeals from (1) an order of the Supreme Court, Nassau County, dated March 15, 1979, which granted the respondents motion to dismiss the petitions and from (2) an order of the same court, dated June 5, 1979, which denied petitioners motion for reargument, to allow the subject propertys owner to intervene and to amend the petitions accordingly. Appeal from so much of the order dated June 5, 1979 as denied reargument dismissed. No appeal lies from the denial of reargument. Orders otherwise affirmed. The respondents are awarded one bill of $50 costs and disbursements. Petitionerholds a purchase-money mortgage on the subject premises. It filed a petition in each of the years 1975 through 1978 to review the annual assessments levied on the property by the respondent Board of Assessors of the Village of Lynbrook. Special Term granted respondents motion to dismiss these petitions, holding that the petitioner was not an "aggrieved" person (Real Property Tax Law, § 704, subd 1) entitled to commence a certiorari proceeding. We affirm. Petitioner is "aggrieved" if the injury sustained as a result of the allegedly excessive assessment is "a direct one" (Matter of Walter, 75 NY 354, 357). In Matter of Walter (supra), the mortgagee had foreclosed upon land which was worth less than the sum of the assessments plus the mortgage debt. The Court of Appeals held that this insufficiency would make the mortgagee an aggrieved person if the mortgagee could not obtain a deficiency judgment for the difference. In the present case,there is no proof that the owner of the premises is in immediate danger of defaulting on his mortgage debt, or thatforeclosure on the property would not offset any outstandingassessment as well as the mortgage debt. Therefore, petitioners alleged injury is a mere possibility separated by several contingencies from the status of the petitioner in Matter of Walter (supra) (compare Matter of Mack v Assessor of Town of Ramapo, 72 A.D.2d 604). Lazer, J. P., Gibbons, Gulotta and Cohalan, JJ., concur.
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