Legal Opinion
Sisters of Saint Joseph v. City of New York
New York Court of Appeals
Decided February 14, 1980PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
Jasen, J.
In this declaratory judgment action, the question posed for our consideration is whether property owned by a religious and charitable organization and leased to another charitable organization is subject to taxation if the rental income derived from such property exceeds the carrying, maintenance and depreciation charges thereon, even if the property is used exclusively for tax-exempt purposes by the lessee thereof. To resolve this issue, we are required to construe the statutory language embodied in subdivision 2 of section 421 of the Real Property Tax Law.
Plainti…
2Cases cited3 opinions
- Pace College v. BoylandNew York Court of Appeals · 1958
- People ex rel. Frick Collection v. ChambersNew York Supreme Court · 1949
- People ex rel. Unity Congregational Society v. MillsNew York Supreme Court · 1947
3Cited by14 opinions
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Lackawanna Community Development Corp. v. KrakowskiNew York Court of Appeals · 2009
- Scenic Hudson Land Trust v. SarvisAppellate Division of the Supreme Court of the State of New York · 1996
- Lackawanna Community Development Corp. v. KrakowskiAppellate Division of the Supreme Court of the State of New York · 2008
- Adult Home At Erie Station, Inc. v. Assessor & Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2007
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