MATTER OF TOWN OF OXFORD v. CHENANGO COUNTY BD. OF SUPERVISORS


23 A.D.2d 951 (1965)

In the Matter of Town of Oxford, Appellant, v. Chenango County Board of Supervisors, Respondent

Appellate Division of the Supreme Court of the State of New York, Third Department.

May 28, 1965


GIBSON, P. J.

A "clerical error * * * made by the county equalization agency" (in this case the Board of Supervisors), whereby "injustice has been done" to a city or town, may be corrected by the board of supervisors or if correction cannot be made before the tax levy, the excess collected by reason of the error "shall be subtracted * * * from * * * the next county tax levy in such city or town". (Real Property Tax Law, § 808.) There is no substantial...

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