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Matter of Upstate New York v. Oswego Town

Appellate Division of the Supreme Court of New York, Fourth Department
Feb 2, 1996
224 A.D.2d 1029 (N.Y. App. Div. 1996)

Opinion

February 2, 1996

Appeal from the Supreme Court, Oswego County, Nicholson, J.

Present — Green, J.P., Fallon, Wesley, Davis and Boehm, JJ.


Judgment unanimously reversed on the law with costs and petition granted. Memorandum: In this proceeding pursuant to article 7 of the Real Property Tax Law, petitioner challenges respondents' 1993-1994 assessment of its 20-acre parcel located in the Town of Oswego. Petitioner contends that it is entitled to an exemption from real property taxes pursuant to Real Property Tax Law § 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement to that exemption (see, Matter of New York Botanical Garden v. Assessors of Town of Washington, 55 N.Y.2d 328, 334). The evidence establishes that petitioner is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes (see, RPTL 420-a [a]; Matter of American Mgt. Assns. v. Assessor of Town of Madison, 63 A.D.2d 1102, 1103, affd 47 N.Y.2d 841; Matter of Steiner Educ. Farming Assn. v. Brennan, 65 A.D.2d 868, 869, lv denied 46 N.Y.2d 709; cf., Matter of Association of Bar v Lewisohn, 34 N.Y.2d 143).


Summaries of

Matter of Upstate New York v. Oswego Town

Appellate Division of the Supreme Court of New York, Fourth Department
Feb 2, 1996
224 A.D.2d 1029 (N.Y. App. Div. 1996)
Case details for

Matter of Upstate New York v. Oswego Town

Case Details

Full title:In the Matter of UPSTATE NEW YORK LABORERS' EDUCATION AND TRAINING FUND…

Court:Appellate Division of the Supreme Court of New York, Fourth Department

Date published: Feb 2, 1996

Citations

224 A.D.2d 1029 (N.Y. App. Div. 1996)
637 N.Y.S.2d 588

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