In Proceedings Seeking the Reduction of Tax Assessments, Court Should Not Have Ordered the Inspection of the Interior of the Homes—The Assessor Did Not Demonstrate Interior Inspections Were Necessary for the Defense and Did Not Demonstrate the Need for the Inspections Outweighed the Homeowners’ Fourth Amendment Privacy Rights
The Fourth Department determined Supreme Court should not have ordered inspections of the interior of homes in proceedings where homeowners challenged the tax assessments of their properties:
“Because discovery tends to prolong a case, and is therefore inconsistent with the summary nature of a special proceeding, discovery is granted only where it is demonstrated that there is need for such relief” … . Here, in order for “respondents to establish their entitlement to conduct . . . interior inspection[s] of the petitioner[s'] home[s] for purposes of appraisal, in the absence of the petitioner[s'] consent, . . . respondents bore the burden of demonstrating that [each] particular inspection [was] reasonable' ” …, and ” that interior inspections were necessary to prepare their defense' ” … . We agree with petitioners that respondents failed to make the required showing that interior inspections were reasonable and necessary to prepare their defense … . * * *
In addition to establishing that their request for interior inspections was reasonable and necessary to prepare their defense, respondents were also required to show that their interest in conducting them outweighed petitioners' Fourth Amendment privacy rights … . In determining whether respondents made such a showing, the court was required to “balanc[e] respondents' need for interior inspections [of the homes] against the invasion of petitioners' privacy interests that such inspections would entail” … . Upon our review of the record, we conclude that respondents failed to establish that their interest in interior inspections outweighed petitioners' Fourth Amendment privacy rights … . Matter of Aylward v Assessor, City of Buffalo…, 2015 NY Slip Op 01065, 4th Dept 2-6-15
