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NEW YORK MOBILE HOMES v. STECKEL

12 Misc.2d 761 (1958)

New York Mobile Homes Association et al., Suing on Behalf of Themselves and All Other Persons, Firms or Corporations Similarly Situated, Plaintiffs, v. Thomas B. Steckel, as Supervisor of Town of Chili, Monroe County, et al., Defendants.

Supreme Court, Equity Term, Monroe County.

July 24, 1958.

Attorney(s) appearing for the Case

William L. Clay for plaintiffs.

Ralph E. Wickins for defendants.

Louis J. Lefkowitz, Attorney-General (Ruth K. Toch of counsel), appearing pursuant to section 71 of the Executive Law.

JAMES C. O'BRIEN, J.

This is an action to declare unconstitutional chapter 726 of the Laws of 1954, which amended section 2 of the Tax Law by adding thereto subdivision "6-a". This amendment was effective April 15, 1954, and reads as follows:

"6-a. a. In addition to their meaning as provided in subdivision six, the terms, `land,' `real estate,' and `real property,' as used in this chapter, include all...

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