Abatement in United States
Abatement Definition
(Fr. ahattre. Law Fr. abater, signifying to throw down). In Practice. A suspension of all proceedings in a suit, from the want of proper parties capable of preceding therein, as on the death of a party pending the suit. 2 Paige (N. Y.) 211. In modern practice the term signifies generally the suspension of a suit by any matter arising after its commencement. Abatement in chancery differs from an abatement at law in this : That in the latter the action is entirely dead, and cannot be revived in the absence of statute (3 Bl. Comm. 168), but in the former the right to proceed is merely suspended, and may be revived by a supplemental bill in the nature of a bill of revivor (21 N. H. 246; Story, Eq. PI. § 354; Mitf, Eq. PI. [by Jeremy] 57. In Pleading. The overthrow of an action caused by the defendant pleading some matter of fact tending to impeach the correctness of the writ or declaration, and which defeats the action for the present, but does not debar the plaintiff from recommencing it in a better way. Steph. PI. 47; 3 Bl. Comm. 168; 1 Chit. PI. (6th London Ed.) 446; Gould, PL c. 5, § 65. It has been applied rather inappropriately as a generic term to all pleas of a dilatory nature; whereas the word “dilatory” would seem to be the more proper generic term, and the word “abatement” applicable to a certain portion of dilatory pleas. Comyn, Dig. “Abatement” (B) ; 1 Chit. PL (6th London Ed.) 440; Gould, PL c. 5, § 65. In this general sense it has been used to include pleas to the jurisdiction of the court. In Contracts. A reduction made by the creditor for the prompt payment of a debt due by the payer or debtor. Weskett, Ins. 7. Of Customs Duties. The deduction from, or the refunding of, duties sometimes made at the custom house, on account of damages received by goods during importation or while in store. See Act Cong. March 2, 1799, § 52; 1 Story, U.S. Laws, 617; Andrews, Rev. Laws, §§113, 162. Of Legacies. The reduction of a legacy, general or specific, on account of the insufficiency of the estate of the testator to pay his debts and legacies. When the estate of a testator is insufficient to pay both debts and legacies, it is the rule that the general legacies must abate proportionably to an amount sufficient to pay the debts. See “Ademption.” Of Nuisances. The prostration or removal of a nuisance, whether by action, or summarily by an individual. 3 Bl. Comm. 5. See “Nuisance.” Of Taxes. A diminution or decrease in the amount of tax imposed upon any person. The provisions for securing this abatement are entirely matters of statute regulation (5 Gray [Mass.] 365; 4 R. I. 313; 30 Pa. St. 227; 18 Ark. 380; 18 IlL 312), and vary in the different states.
Tax abatements for residential buildings in New York
J-51
J-51 is the former section of a NY City law that provided tax abatements for residential buildings (in exchange for which the building became subject to either rent control or stabilization). The law has been recodified and now lives somewhere in volume 2 of the New York City Administrative Code and Charter.
Legal Issue for Attorneys
(Fr. ahattre. Law Fr. abater, signifying to throw down). In Practice. A suspension of all proceedings in a suit, from the want of proper parties capable of preceding therein, as on the death of a party pending the suit. 2 Paige (N. Y.) 211. In modern practice the term signifies generally the suspension of a suit by any matter arising after its commencement. Abatement in chancery differs from an abatement at law in this : That in the latter the action is entirely dead, and cannot be revived in the absence of statute (3 Bl. Comm. 168), but in the former the right to proceed is merely suspended, and may be revived by a supplemental bill in the nature of a bill of revivor (21 N. H. 246; Story, Eq. PI. § 354; Mitf, Eq. PI. [by Jeremy] 57. In Pleading. The overthrow of an action caused by the defendant pleading some matter of fact tending to impeach the correctness of the writ or declaration, and which defeats the action for the present, but does not debar the plaintiff from recommencing it in a better way. Steph. PI. 47; 3 Bl. Comm. 168; 1 Chit. PI. (6th London Ed.) 446; Gould, PL c. 5, § 65. It has been applied rather inappropriately as a generic term to all pleas of a dilatory nature; whereas the word “dilatory” would seem to be the more proper generic term, and the word “abatement” applicable to a certain portion of dilatory pleas. Comyn, Dig. “Abatement” (B) ; 1 Chit. PL (6th London Ed.) 440; Gould, PL c. 5, § 65. In this general sense it has been used to include pleas to the jurisdiction of the court. In Contracts. A reduction made by the creditor for the prompt payment of a debt due by the payer or debtor. Weskett, Ins. 7. Of Customs Duties. The deduction from, or the refunding of, duties sometimes made at the custom house, on account of damages received by goods during importation or while in store. See Act Cong. March 2, 1799, § 52; 1 Story, U.S. Laws, 617; Andrews, Rev. Laws, §§113, 162. Of Legacies. The reduction of a legacy, general or specific, on account of the insufficiency of the estate of the testator to pay his debts and legacies. When the estate of a testator is insufficient to pay both debts and legacies, it is the rule that the general legacies must abate proportionably to an amount sufficient to pay the debts. See “Ademption.” Of Nuisances. The prostration or removal of a nuisance, whether by action, or summarily by an individual. 3 Bl. Comm. 5. See “Nuisance.” Of Taxes. A diminution or decrease in the amount of tax imposed upon any person. The provisions for securing this abatement are entirely matters of statute regulation (5 Gray [Mass.] 365; 4 R. I. 313; 30 Pa. St. 227; 18 Ark. 380; 18 IlL 312), and vary in the different states.
Notice
This definition of Abatement is based on The Cyclopedic Law Dictionary. This entry needs to be proofread.
Abatement in State Statute Topics
Introduction to Abatement
The purpose of Abatement is to provide a broad appreciation of the Abatement legal topic. Select from the list of U.S. legal topics for information (other than Abatement).
Basic Meaning of Abatement
Abatement means: a proportional reduction of a legacy under a will when assets out of which such legacy are payable are not sufficient to pay it in full.
Resources
Further Reading
- Information about Abatement in the Gale Encyclopedia of American Law.
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