Opinion
Argued March 3, 1955
Decided July 8, 1955
Appeal from the Supreme Court, Appellate Division, Second Department, DI GIOVANNA, J.
William P. Jones and Watson Washburn for appellants. Peter Campbell Brown, Corporation Counsel ( Meyer Scheps, Harry E. O'Donnell, Benjamin Offner and Joseph Brandwen of counsel), for respondent.
The order appealed from should be affirmed, without costs.
This is indeed a hard case. Defendants acquired title to the Powell Street property in 1934 and to the 45th Avenue property in 1938, and paid the real estate taxes due thereon. For the nonpayment of water charges, the city acquired title to these properties in an in rem tax foreclosure sale under title D of chapter 17 of the Administrative Code of the City of New York, as follows: Property Water Arrears Assessed Value
45th Avenue Assessed by the City at 4-story brick and stone $6,000 and resold by it rooming house $72.50 for $7,000, retaining the entire proceeds. Powell Street Assessed by the City at 4-story apartment house $46,000; with a gross with 28 apartments $814.50 annual rent income of $9,275.Thus, for total arrears of $887, the city acquired properties assessed at $52,000, one of which parcels was resold in excess of its assessed valuation.
The nonpayment of the water charges was due to the default of a trusted bookkeeper, and was discovered when he attempted suicide. The city continued to bill the estate of which plaintiffs are trustees for the real estate taxes on the 45th Avenue property for two years after it had acquired title.
Unfortunately, the power to afford relief here is not confided to the courts. The result suggests the need of legislation liberalizing the right of redemption, or giving to city officials the power to ameliorate such extreme hardships in appropriate cases.
CONWAY, Ch. J., DESMOND, DYE, FULD, FROESSEL and VAN VOORHIS, JJ., concur; BURKE, J., taking no part.
Order affirmed.