Research

Administrative History

Under section 175 of the New York State Tax Law (Chapter 62, Laws of 1909) the board of supervisors for a town may appeal decisions related to the equalization of assessments related to the correction of assessment rolls. In 1915, the town of Hancock in Delaware County appealed to the Board of State Tax Commissioners of the State of New York from a determination of the supervisors of Delaware county fixing the equalization of taxes. This appeal was sustained and the Tax Commissioners readjusted the equalized values of various towns throughout the county, decreasing the valuation which had been fixed for the town of Hancock for 1915. The Delaware County Board of Supervisors and the towns affected by the determination brought a proceeding to review the action. State Tax Commissioners selected representative classes of property in the towns affected by the appeal and reappraised these parcels.