"West Farms Road Opening from Bronx River to Westchester Creek" (confirmed December 30, 1912; entered January 24, 1913)—No. 740, block 4037, lot 1 (old Hunt Estate, lot 101). "White Plains Avenue, Regulating from Morris Park to Walker Avenue" (confirmed and entered October 10, 1913)-No. 14, block 4037, lot 1 of 1. "Bronx Boulevard, Opening from Old Boston Post Road to 242d Street" (confirmed January 12, entered February 26, 1914): No. 901, block 4037, lot 1 of 101.. No. 1391, block 4051, lot 1 of 226 No. 1390, block 4051, lot 6 (old Bronxview Park, 216). "White Plains Road, Opening from West Farms Road to Bulkhead Line" (confirmed October 5, entered November 12, 1914)-No. 56, block 4037, lot 1 $0 53 $994 86 $19.03 26.19 385 9.14 $52 42 $16.10 The petitioner has included in its application certain taxes, assessments and water charges affecting the property known as lot 32, block 4037, also known as lot 32 of 1; lot 32 of 101 and lot 98, Hunt Estate; but in view of the fact that it appears from the records of the Department of Taxes and Assessments that said propery is used and occupied as a parsonage, and is not entitled to exemption from local taxation under article 1, section 4, subdivision 7 of the Tax Law, as required by said section 221A of the Charter, I refuse to certify my approval of the cancellation of such charges. The petitioner has also included in its application certain assessments affecting the property known as lot 5, block 4052. It appears, however, that upon an application to the Comptroller, made by the above named corporation and filed June 15, 1915, for the cancellation of taxes for the years 1912 to 1914, inclusive, against said lot 5, block 4052, under the general statute relating to exemptions, which application was referred to the Corporation Counsel for his consideration and advice, said official under date of July 2, 1915. advised the Comptroller not to cancel the taxes for the year 1912, because on the first day of October, 1911, the date on which the taxable status of property for the ensuing year became fixed, the premises were not owned by the applicant; and also not to cancel the taxes for the years 1913 and 1914, for the reason that the property (which is vacant) is not used exclusively for religious purposes, and that it does not appear that the construction of buildings or improvements is in progress or is in good faith contemplated by the applicant, there being no overt act on the part of the applicant from which any intention can be presumed. In accordance with such advice, the application was denied on July 9, 1915. In view of the fact, therefore, that the assessments against said lot 5, which are sought to be cancelled, accrued and became liens during the years 1911, 1912, 1913 and 1914, and that the property was not entitled to exemption from local taxation during that period, as required by said section of the Charter, I refuse to certify my approval of the cancellation of such assessments. The records of this department show an award to the Regent Realty Company in a proceeding entitled "In the matter of Acquiring Title to Morris Park Avenue from West Farms Road to the lands of the Morris Park Race Track, in the 24th Ward. The Bronx," for parcel damage No. 89A, which affected lot 216, Bronxview Park. above mentioned, amounting in the aggregate to $4.280.92, paid to said Company on May 22, 1907; but such records show no award made to the petitioner affecting any of the property described herein. Said records show further that there is no lease to The City of New York affecting any part of the property hereinbefore described; but they do show a lease by the petitioner herein to the Board of Education of the building erected on lot 7. block 4052, used and occupied for public school purposes, which lease expires July 1, 1917. No request is made for the cancellation of any open charges against said lot 7. The total amount involved as principal in the above assessments and water charge is $1,130.36. The property affected by these assessments is located in the Borough of The Bronx, lot 1, block 4037, southeasterly corner of White Plains Road and Van Nest Avenue, lots 1, 6 and 64, block 4051, northwesterly corner of Morris Park Avenue and Holland Avenue. The pastor and treasurer, Rev. Daniel J. Curley, in response to a request. has submitted a financial statement for the last fiscal year, showing the total receipts from all sources to be $11,019.08, and the expenditures for all objects $7,639.85, leaving a balance of $3,379.22. It appearing, therefore, that the petitioner was the actual owner of the real estate in question (lot 1, block 4037, and lots 1, 6 and 64, block 4051), and entitled to have the same exempted from taxation during the time when said assessments and water charge, above mentioned, accrued and became liens thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of Sec. 221-A of the Greater New York Charter, except as to the charges against lot 32, block 4037 and lot 5, block 4052, which I have refused to certify for cancellation, and I therefore certify my approval of the application of The Church of Our Lady of Solace, to the extent I have herein indicated as proper, pursuant to the provisions of such section of the Charter, and recommend that the liens, above set forth, as the ones which may properly be cancelled, be cancelled upon the payment of $10, provided that at the time of such payment, said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale. ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That, upon payment of the sum of Ten Dollars ($10.00), the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cancel the following assessments and water charges levied and assessed against property owned by the Church of Our Lady of Solace, in the Borough of The Bronx, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale. Assessments. "Morris Park Ave. Relief Drain, from Drain 50 feet East of Victor St. to Outlet 150 feet W. of Taylor St." (conf. and ent. Jan. 16, 1915-No. 771, block 4037, lot 1... "West Farms Road Opening, from Bronx River to Westchester Creek" "White Plains Ave. Regulating, from Morris Park to Walker Ave." (conf. No. 901, block 4037, lot 1 of 101.. No. 1390, block 4051, lot 6 (old Bronxview Park, 216). "White Plains Road Opening, from West Farms Road to Bulkhead Line" (conf. Oct. 5, ent. Nov. 12, 1914)-No. 56, block 4037, lot 1....... 1904, Hunt Estate, 101.... Water Charges. The report was accepted and the resolution unanimously adopted. 9 14 52 42 16 10 The Reformed Protestant Dutch Church of the Town of New Lots-Petition of, for the Cancellation of Certain Assessments. The Deputy and Acting Comptroller presented the following report and offered the following resolution: October 30th, 1915. To the Honorable the Commissioners of the Sinking Fund of The City of New York: Gentlemen-The Reformed Protestant Dutch Church of the Town of New Lots has presented to you a petition for the cancellation of certain assessments for public improvements affecting premises in the Borough of Brooklyn, designated on the official tax map as section 14, block 4307, lot 1. This application is made pursuant to the provisions of section 221A of the Greater New York Charter, which provides that the Commissioners of the Sinking Fund of The City of New York, upon the written certificate of the Comptroller of said City approving the same, may, in their discretion, and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents, and sales to said City of any and all of the same, which at the time said section became a law were, or might hereafter become, a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton water rents, from which it seeks relief, accrued and became liens thereupon. It appears from the petition submitted, which is duly verified, that the petitioner is a corporation incorporated under the Laws of the State of New York, and is the owner in fee simple of the above described premises, having acquired the same on or about 1878 and prior; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now are and have always been exempt from local taxation, under said provisions of the tax law, during the periods when the liens hereinafter set forth accrued. Said premises are used for religious service and worship. It appears from an examination of the Assessment Rolls that said property has been exempt from local taxation for the year 1910, and since, and the assessed valaation for the year 1915 is $27,500. It further appears from the records of the Bureau for the Collection of Assessments and Arrears that the following assessments for local improvements were levied against said property and are now open and unpaid on the records of the Department, namely: Assessments. "Acquiring title to Riverdale Ave., from East 98th to Amboy St., etc." $138 08 602 62 The records of this department show that in the proceeding for "Opening and extending Riverdale Avenue, from East 98th Street to Amboy Street, etc., Brooklyn" (confirmed Nov. 7, 1913), an award amounting to $141.32 for damage parcel No. 213, was made to an "unknown owner," which award affected the property that is the subject of this application, and still remains unpaid. One of the assessments sought to be cancelled, above set forth, is the assessment in the same proceeding in which the foregoing award was made, amounting to $138.08. In view of such fact and the further fact that the aggregate amount of the asssessments sought to be cancelled exceeds the amount of the unpaid award, I recommend that, as a condition to the cancellation of such assessments, the petitioner be required to pay to the City an amount equal to the face of said award plus an amount sufficient to cover any interest that may be due and payable thereon, and. in addition, the nominal sum of $10. If the award should be collected within the next year, the accrued interest thereon would be less than $20, which sum, added to the face of the award, $141.32, and the nominal sum of $10, makes the total sum to be paid by petitioner, as a condition to cancellation, $171.32. The records of this department show no lease to the City of New York of any part of the property hereinbefore described. The petitioner has included in its application the total amount of the two assessments mentioned above as levied against original lot 1. It appears, however, that for the tax of 1915 original lot 1 has been apportioned into two lots, known as ! and 58, and each of said assessments against original lot 1 has therefore been apportioned, those set forth above representing the apportioned amounts against new lot 1. As to lot 58, it appears from the records of the Department of Taxes and A-sessments that the same is used and occupied as a parsonage, and is not entitled to exemption from local taxation under article 1, section 4, subdivision 7 of the Tax Law, as required by section 221A of the Charter. As to the assessments against said lot 58, therefore, the result of the aforesaid apportionment, I refuse to certify my approval of the cancellation thereof. The total amount involved as principal in the above assessments is $740.70. The property affected by these assessments is located in the Borough of Brooklyn, at the southeasterly corner of New Lots Ave. and Schenck Ave. The Treasurer, Mr. Wm. L. Hopkins, in response to a request, has submitted a financial statement for the last fiscal year, showing the total receipts from all sources to be $1,283.14 and the expenditures for all objects $1,468.37, leaving a deficit of $185.23. It appearing, therefore, that the petitioner was the actual owner of the real estate in question (new lot 1) and entitled to have the same exempted from taxation during the time when said assessments, above mentioned, accrued and became liens thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of section 221A of the Greater New York Charter, except as to the assessment against lot 58, which I have refused to certify for cancellation, and I. therefore, certify my approval of the application of The Reformed Protestant Dutch Church of the Town of New Lots, to the extent I have herein indicated as proper, pursuant to the provisions of such section of the Charter, and recommend that the liens, above set forth, as the ones which may properly be cancelled, be cancelled upon the payment of $171.32, provided that payment be made within sixty days from the date of the resolution authorizing such payment, and provided that at the time of such payment, said corporation furnish proof, by affidavit, that it is the actual owner of the property affected, and that the same is not under contract of sale. ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That, upon payment of the sum of One hundred and seventy-one dollars and thirty-two cents ($171.32) within sixty days from date, the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of Section 221-A of the Charter, to cancel the following assessments levied and assessed against property owned by the Reformed Protestant Dutch Church of the Town of New Lots, provided that at the time of such payment said corporation furnish proof by affidavit that it is the actual owner of the property affected and that the same is not under contract of sale. Assessment. "Acquiring title to Riverdale Ave., from East 98th to Amboy St., etc." $138 08 602 62 The report was accepted and the resolution unanimously adopted. Adelphi College-Petition of, for the Cancellation of Certain Assessments. The Deputy and Acting Comptroller presented the following report and offered the following resolution: October 30th, 1915. To the Honorable the Commissioners of the Sinking Fund of The City of New York: Gentlemen—Adelphi College has presented to you a petition for the cancellation of certain assessments for public improvements affecting premises in the Borough of Brooklyn, designated on the official tax map as section 13, block 4131, lots 5 and 7. This application is made pursuant to the provisions of section 221A of the Greater New York Charter, which provides that the Commissioners of the Sinking Fund of The City of New York, upon the written certificate of the Comptroller of said City approving the same, may, in their discretion, and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents, and sales to said City of any and all of the same, which at the time said section became a law were, or might hereafter become, a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, assessments or Croton water rents, from which it seeks relief, accrued and became liens thereupon. It appears from the petition submitted, which is duly verified, that the petitioner is a corporation incorporated under the Laws of the State of New York, and is the owner in fee simple of the above described premises, having acquired the same on or about January 10, 1906, and April 20, 1909; that it has owned the above described premises continuously since said date and is still the owner thereof, and that the same now are and have always been exempt from local taxation, under said provisions of the tax law, during the periods when the liens hereinafter set forth accrued. Said premises are used as a playing field for the students of the petitioner. It appears from an examination of the assessment rolls that said property has been exempt from local taxation for the year 1910, and since, and the assessed valuation for the year 1915 is $88,500. It further appears from the records of the Bureau for the Collection of Assessments and Arrears that the following assessments for local improvements were levied against said property and are now open and unpaid on the records of the Department, namely: Assessment. "Acquiring title to Hemlock St., from Jamaica to Atlantic Avenue” (ent. May 7, 1915) Section 13, block 4131, lot 5. Section 13, block 4131, lot 7.. $333 00 4,719 20 The records of this Department show that in the proceeding "In the matter of Opening and Extending Hemlock St., from Jamaica Avenue to Atlantic Avenue, in the 26th Ward, Brooklyn" (the same proceeding in which the foregoing assessment was levied), an award, amounting with interest to the sum of $3,370.93 was paid to the above named petitioner on May 23, 1910, which award affected the property that is the subject of this report. In view of such fact I recommend that as a condition to the cancellation of said assessment the petitioner be required to pay to the City an amount equal to the amount of said award heretofore paid to it as aforesaid, viz: $3,370.93, plus the nominal sum of $10, making the total amount to be paid $3,380.93. The petitioner has included in its application certain open charges against the property above described, such open charges being installments for the years 1910 to 1915, both years inclusive, of the installment assessment for "Flagging, curbing, guttering and paving streets in the 26th Ward, under chapters 311 and 335, Laws of 1886." The installments of said assessments were to be levied with the general tax each year, each installment to be a lien only as levied. The first installment thereof was levied not later than the year 1891, and the whole assessment must be regarded as having accrued when the first installment was levied and became a lien. In view of the fact that the property was not acquired by the petitioner herein until January 10, 1906, and April 20, 1909, I refuse to certify my approval of the cancellation of such installment assessments, for the reason that the property was not owned by the petitioner, nor entitled to exemption from local taxation during the time that said assessment accrued, as required by said section of the Charter. The records of this department show no lease to The City of New York of any part of the property hereinbefore described. The total amount involved as principal in the above assessments is $5.052.20 The property affected by these assessments is located in the Borough of Brooklyn, in block bounded by Hemlock and Crescent Streets, Ridgewood Avenue and Fulton Street, except the frontage on Fulton Street. The Treasurer, Mr. C. L. Bossiter, in response to a request, has submitted a financial statement for the year ending June 30, 1913, showing the total receipts from all sources to be $120,308.35 and the expenditures for all objects $131,076.28, leaving a deficit of $10,767.93. It appearing, therefore, that the petitioner was the actual owner of the real estate in question and entitied to have the same exempted from taxation during the time when said assessment for "Acquiring title to Hemlock Street," above mentioned, accrued and became a lien thereupon, I am of the opinion that the petitioner has presented a proper case for relief to the Commissioners of the Sinking Fund of The City of New York, under the provisions of section 221A of the Greater New York Charter, except as to the installment assessment which I have refused to certify for cancellation, and I therefore certify my approval of the application of the Adelphi College to the extent I have herein indicated as proper, pursuant to the provisi rs of such section of the Charter, and recommend that the lien above set forth, as the one which may properly be cancelled, be cancelled upon the payment of $3,380.93. provided that payment be made within sixty days from the date of the resolution authorizing such payment and provided that at the time of such payment said corporation furnish proof, by affidavit, that it is the actual owner of the property affected and that the same is not under contract of sale. ALEX. BROUGH, Deputy and Acting Comptroller. Resolved, That upon payment of the sum of Three thousand three hundred and eighty dollars and ninety-three cents ($3,380.93) within sixty days from date, the Commissioners of the Sinking Fund, by unanimous vote, hereby authorize and direct the Comptroller, pursuant to the provisions of section 221-A of the Charter, to cance! the following assessments levied and assessed against property owned by Adelphi College, in the Borough of Brooklyn, provided that at the time of such payment said corporation furnish proof, by affidavit, that it is the actual owner of the property affected and that the same is not under contract of sale. Assessments. "Acquiring title to Hemlock St., from Jamaica to Atlantic Avenue" (ent. May 7, 1915)— Section 13, block 4131, lot 5.. Section 13, block 4131, lot 7. The report was accepted and the resolution unanimously adopted. $333.00 4.719 20 The Trustees of the Estate Belonging to the Diocese of Long Island (Church of the Ascension)-Petition of, for the Cancellation of Certain Assessments and Water Charges. The Deputy and Acting Comptroller presented the following report and offered the following resolution: November 1, 1915. To the Honorable the Commissioners of the Sinking Fund of The City of Ne York: Gentlemen-The Trustees of the estate belonging to the Diocese of Long Island |
