Opinion
CA 02-02689
June 13, 2003.
Appeal from an order of Supreme Court, Oswego County (Elliott, J.), entered September 5, 2002, which, inter alia, determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1)(a).
MELVIN MELVIN, PLLC, SYRACUSE (RONALD S. CARR OF COUNSEL), FOR RESPONDENTS-APPELLANTS.
COULTER, VENTRE McCARTHY, LLC, SYRACUSE (ROBERT F. COULTER OF COUNSEL), FOR PETITIONER-RESPONDENT.
PRESENT: PIGOTT, JR., P.J., GREEN, WISNER, BURNS, AND GORSKI, JJ.
MEMORANDUM AND ORDER
It is hereby ORDERED that the order so appealed from be and the same hereby is unanimously affirmed without costs.
Memorandum:
Petitioner commenced this proceeding to challenge respondents' assessments of its airplane hangar, located in respondent Town of Volney, for the tax years 1999-2000 through 2002-2003. Supreme Court properly determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1)(a). Petitioner met its burden of demonstrating its entitlement to that exemption by establishing that it is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes ( see 420-a [1] [a]; Matter of Symphony Space v. Tishelman, 60 N.Y.2d 33, 36-39; see generally Matter of New York Botanical Garden v. Assessors of Town of Washington, 55 N.Y.2d 328, 334).