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NY2: Seeking tax reassessment not a waiver of Fourth Amendment rights as to the tax assessor

By John Wesley Hall, Jr.

By seeking a reassessment, taxpayers were not waiving Fourth Amendment rights against an entry by the tax assessor. Matter of Yee v Town of Orangetown, 2010 NY Slip Op 5017, 2010 N.Y. App. Div. LEXIS 4862 (2d Dept. June 8, 2010): The JHO [“Judicial Hearing Officer”] distinguished such a situation, holding that a homeowner makes a limited, revocable waiver of Fourth Amendment rights and consents to an assessor's inspection by commencing a SCAR [“Small Claim Assessment Review”] proceeding. This was error. A waiver of Constitutional rights must be knowing and intelligent (see Fiore v Oakwood Plaza Shopping Ctr., 78 NY2d 572, 581, 585 N.E.2d 364, 578 N.Y.S.2d 115, cert denied 506 U.S. 823, 113 S. Ct. 75, 121 L. Ed. 2d 40; People v Leftwich, 134 AD2d 371, 520 N...continue to full post

Full post as published by Fourth Amendment on June 13, 2010 (boomark / email).